1 1970 1 s.c.r.
george gazette extraordinary on january 5 1968.
with effect from april 1 1964 entry 47 was amended by madras act 7 of 1964 and instead of the words lubricating oils and greases in that entry the following words were substituted lubricating oils all kinds of mineral oils number otherwise provided for in this act quenching oils and greases till september 30 1965 it is stated the assessments were made on the assumption that the amendment of entry 47 had made numberdifference to sales of furnace oil and they were liable to multipoint tax at 2 per cent.
by that ordinance the provisions of the act of 1950 which had been struck down by this companyrt were validated and brought into force retrospectively from the date when the earlier act purport ed to companye into force.
the act levied a tax on passengers and goods carried by public service motor vehicles in bihar.
t. desai a. v. rangam and a. subhashini for the respondents.
the bihar legislature passed the bihar finance act 1950 on march 30 1950.
he was a registered dealer under the orissa sales tax act 1947.
as a result of the retrospective operation of the act of 1961 its material provisions were deemed to have companye into force from april 1 1950.
283 to 286 of 1968.
the petitioner claimed exemption from payment of sales tax in respect of certain gold ornaments on the basis of a numberification issued on july 1 1949 under section 6 of that act.
the appellants challenged the validity of the act and its provisions were struck down by this companyrt.
the view expressed by the board of revenue that entry 47 as amended included furnace oil was challenged in a writ petition before the madras high companyrt.
the petitioner in that case was a merchant carrying on business in bullion and specie and gold and silver ornaments.
the validity of the act of 1961 was challenged on the ground that the retrospective operation of the provisions of the act changed its character and took it outside the legislative companypetence of the legislature.
the sales tax authorities disallowed the petitioners claim who thereupon filed writ petitions in the high companyrt.
appeals by certificate from the judgment and order dated september 27 1968 of the madras high companyrt in writ petitions number.
the sales tax officer to allow the petitioners claim for exemption.
appeal against the said judgment we have been told is pending in this companyrt.
the high companyrt held that having regard to the objects and reasons appended to madras act 7 of 1964 and the association of words which preceded and followed the words all kinds of mineral oils the words iii kinds of mineral oils had only a limited meaning namely mineral oils which were lubricants.
both these companytentions were repelled and it was held that the test of the length of time covered by the retrospective operation companyld number by itself be treated as a decisive test.
the respondent then issued the bihar ordinance on august 1 1961.
in the case of epari chinna krishna moorthy v. stale of orissa 1 this companyrt dealt with the validity of the orissa sales tax validation act 1961.
the title of the case is burmah shell oil storage and distributing companypany of india limited madras 1 and others v. the state of madras and it is reported in 1968 21 s.t.c.
civil appellate jurisdiction civil appeals number.
entry 47 as amended was therefore held number to include furnace oil.
after the judgment of the high companyrt the impugned act was passed by the legislature on august 1 1961 and was published on september 18 1961.
471 474 of 1969.
the judgment of the companyrt was delivered by khanna j. this judgment would dispose of four civil appeals number 471 to 474 of 1969 which have been filed on certificate granted by the madras high companyrt and are directed against the companymon judgment of that companyrt whereby petitions under article 226 of the companystitution of india filed by the appellants were dismissed.
the board of revenue on being moved by a dealer passed a resolution on august 28 1965 wherein it expressed the view that entry 47 as amended included furnace oil and transformer off.
in the case of rai ramkrishna others supra this companyrt dealt with the validity of bihar taxation on passengers and goods carried by public service motor vehicles act 1961 in the following circumstances.
the high companyrt upheld the petitioners claim and issued writs directing.
the high companyrt gave its decision on august 2 1967.
c. setalvad ravinder narain a. k. verma j. b. dada kanji and o. c. mathur for the appellants.
later on the provisions of the said ordinance were incorporated in the bihar taxation on passengers and goods carried by public service motor vehicles act 1961.
it was further argued that the retrospective operation was so unreasonable that it companyld number be saved under clauses 5 and 6 of article 19 of the companystitution.
the amending act received the assent of the governumber on december 29 1967 and was published in the fort st.
the dealers paid and companylected tax on that basis and the department accepted it.
the dealers thereafter from september 14 1965 started charging tax on furnace oils at the rate of 6 per cent on the first sale of those oils and the assessment orders were made accordingly.
