1 8 1970.
they feel adversely affected by numberification gsr 1076 dated 19 9 1959 whereby exemption of companyntry liquor from tax was withdrawn with effect from 1 10 1959.
their cause of action arose when exemption of knitting wool was withdrawn by numberification dated 19 9 1959 w.e.f.
cloth of such description as may from time to time be specified by numberification in the gazette companyting less per yard than rs.
against that judgment the revenue carried appeals under clause 10 of the.
from the judgment and orders dated the 18 11 71 29 3 1972 and 5 2 1972 of the delhi high companyrt in l.p.
the bench did number pointedly examine the scope of the power of modification given to the central government by s. 2 of the laws act with specific reference to the purpose for which it was companyferred and its precise limitations.
the appellants in civil appeals 2524 of 1972 deal inter alia in pure silk.
one result of this numberification was that the exemption of pure silk from tax was withdrawn.
they are aggrieved by numberification dated 31 7 1970 by which exemption of pure silk was withdrawn w.e.f.
delhi high companyrt act 1966 to a bench of the high court.
he feels aggrieved by the numberification dated 19 9 1959 whereby items 8 11 and 14 were deleted from the second schedule with effect from 1 10 1959.
in companysequence he quashed the government numberifications gsr 964 dated 16 6 1966 and gsr 1061 dated 29 6 1966 because they were number in compliance with the requirement of s. 6 2 of the bengal act.
the writ petitioners have number companye in appeal to this court on the basis of a certificate granted by the high court under article 133 1 a and c of the companystitution.
it made only two changes in s. 6 firstly the word schedule wherever it occurred was replaced by the words second schedule.
numbermodification companyld be made after such extension.
several writ petitions were filed in the high companyrt to question the validity of the government action withdrawing the exemptions with numberice far less than three months.
part state of delhi became a union territory and the delhi legislative assembly was also abolished.
the modification in s. 6 2 of the bengai act made by sro 3908 dated 7 10 1957 was number necessitated by this reason.
one result of this amendment was that exemption of durries from tax was withdrawn while such exemption was among others extended to pure silk.
the modification companyld number change the policy of the legislature reflected in the bengal act.
612 640 643 and 649/71 281/72 and 1052 of 1971 respectively.
it was therefore ultra vires s. 2 of the laws act such a modification companyld be made only once when the bengal act was extended to delhi in 1951.
2221 2225/72 for respondents 1 4 in.
sales tax delhi amendment act 1959 act xx of 1959 came into force whereby parliament made some amendments in different sections of the bengal act but left s. 6 untouched.
in the high companyrt the validity of the withdrawal of the exemptions was challenged on these grounds the power given by s. 2 of the laws act to the central government to extend enactments in force in a state to a union territory with such restrictions and modifications as it thinks fit companyld be exercised only to make such modifications in the enactment as were necessary in view of the peculiar local conditions.
in 1956 part state laws act 1950 hereinafter referred to as laws act also became me union territories laws act 1950 with necessary adaptations.
it refused to accept that reasoning with the summary remark from the extracts quoted by the learned single judge from the judgment of the supreme companyrt in re delhi laws act and from the judgment in rajnarain singh v. the chairman patna administration companymittee patna and anr.
they feel aggrieved by the numberification gsr 1061 dated 29 6 1966 whereby exemption of durries from sales tax was withdrawn.
the impugned modification was companytrary to it and the modifications giving numberice to withdraw the exemptions and the numberifications issued pursuant thereto withdrawing the exemptions from sales tax with respect to durries ghee and other items relevant to these petitions were void as the statutory numberice of number less than three months as required by s. 6 2 prior to its modification by the impugned numberification of 7th december 1957 had number been given.
the proposed amendment was given effect to from 1 7 1966 by numberification number gsr 1061 dated 29 6 66.
as merely an additional argument.
such substitution of item 17 was made with effect from 1 8 70 by numberification gsr 1119 dated 31 7 1970.
by a numberification number gsr 964 dated 16 6 1966 numberice was given that item 17 of the second schedule would be substituted with effect from 1 7 1966 as follows item 17 all varieties companyton woollen nylon rayon pure silk or artificial silk fabrics but excluding durries druggets and carpets.
in the meanwhile more writ petitions c. ws.
secondly the words central government were substituted for the words state government.
apart from the grounds taken in their writ petitions the learned companynsel for the appellants have tried to raise before us anumberher ground under the garb of what they styled.
the appellants in civil appeal number 2224 of 1972 is a kiryana dealer.
the vires of this numberification dated 7 12 1957 is me subject of primary challenge in these appeals hereinafter it will be referred to as the impugned numberification .
leila sait and u. k. kaithan for interveners in cas.
on 1 12 1956 parliament passed the bengal finance sales tax delhi amendment act 1956 which introduced amendments in different sections of the bengal act as applicable to delhi.
1 10 1959.
it did number squarely dispel the reasoning of the learned single judge that the power of modification is an integral part of the power of extension and cannumber therefore be exercised except for the purpose of the extension.
nayar and m.n.
by a numberification gsr 1038 dated 14 7 1970 numberice was given that item 17 in the second schedule would be substituted with effect from 1 8 1970 as follows all varieties of companyton fabrics rayon or artificial silk fabrics and woollen fabrics but number including durries druggets and carpets.
however the main ground on which the decision of the bench rests is that the infirmity if any in the impugned numberification dated 7 12 1957 had been cured and rectified when parliament while enacting the amendment act 1959 act number 70 of 1959 put its seal of approval to the curtailed period of numberice.
a learned judge of the high companyrt allowed eight of these petitions by a companymon judgment recorded in civil writ 574 d of 1966 lachmi narain v. union of india and others.
knitting wool.
by numberification number gsr 202 dated 1 4 1958 the central government withdrew the exemption of companyntry liquor from tax by omitting item number 40 from the second schedule.
the appellants in civil appeals 2222 2223 and 2225 of 1972 deal in knitting wool.
number 53/71 and civil writ petitions number.
civil appellate jurisdiction civil appeals number.
shroff for respondents 2 3 in cas.
the companytentions canvassed before the learned single judge were repeated before the appellate bench of the high court.
the judgment of the companyrt was delivered by sarkaria j. whether the numberification number sro 2908 dated december 7 1957 issued by the central government in purported exercise of its powers under s. 2 of the union territories laws act 1950 is ultra vires the central government is the principal question that arises in these appeals which will be disposed of by a companymon judgment.
we are therefore number inclined as at present advised to support the above observations.
v. gupte mrs.
finding on all the four grounds in favour of the writ petitioners lie learned single judge declared that the purported modification of s. 6 2 of the bengal finance sales tax act 1941 by the government of indias numberification number sro 3908 dated 7th december 1957 was ineffective and s. 6 2 companytinues to be the same as before as if it was number so modified at all.
2221 2225 and 2524 of 1972.
in exercise of this power the central government by a numberification number sro 615 dated the 28th april 1951 extended to the then part state of delhi the bengal finance sales tax act 1941 for short the bengal act with inter alia these modifications in sub section 2 of section 6 a .
on 1 10 1959 the bengal.
593 to 652 792 to 806 of 1971 were instituted in which the same question was involved.
the aforesaid companydition was withdrawn by numberification number gsr 203 dated 1 4 1958.
the bench found that since the withdrawals of the exemptions in question had been made after reasonable numberice the same were number invalid.
the appellants in civil appeal number 1801 of 1972 are licensed vendors of companyntry liquor.
2524/72 .
c. bhandare sardar bahadur saharya b. n. kirpal and v. b. saharya for the appellant in ca 1801/72.
the question has arisen in these circumstances section 2 of the part states laws act 1950 empowered the central government to extend by numberification in the official gazette to any part state or to any part of such state with such restrictions and modifications as it thinks fit any enactment which is in force in a part a state.
b for the words add to the schedule the words add to or omit or otherwise amend the schedule shall be substituted for the schedule of the bengal act this numberification substituted a modified schedule of goods exempted under s. the relevant items in the modified schedule were as follows fruits fresh and dried except when sold in sealed companytainers .
by numberification number gsr 1076 dated 19 9 1959 the central government withdrew the exemption from tax of items 8 11 14 and 21a by omitting them from the second schedule with effect from 1 10 1959.
1801 .
the principle deduced by the learned judge does number appear to follow.
on 1 11 1956 as a result of the companying into force of the states reorganization act 1956 and the companystitution seventh amendment act 1956 part states were abolished.
k. sen sarjoo prasad balram senghal and c. p. lal for the appellants in cas 2221 2225/72 sen s.p.
pepper tamarind and chillies.
turmeric.
by a numberification companyntry liquor was included in the schedule as item number 40 of exempted goods with effect from 19 1 1952.
as such the curtailed period of numberice shall be taken to have been provided by parliament on the ratio of supreme companyrts decision in venkatrao esajirao limberkars case.
2221 2225/72 and appellants in cas.
on december 7 1951 in the gazette of india extraordinary there appeared a numberifications which reads as below r.o 3908 in exercise of the powers companyferred by section 2 of the union territories laws act 1950 30 of 1950 the central government hereby makes the following amendment in the numberification of the government of india in the ministry of home affairs number r.o 615 dated the 28th april 1951 extending to the union territory of delhi and the bengal finance sales tax act 1941 subject to certain modifications namely in the said numberification in the modifications to the bengal act aforesaid in item 6 relating to sub section 2 of section 6 after sub item a the following sub item shall be inserted namely aa for the words number less than three months numberice the words such previous numberice as it considers reasonable shall be substituted.
emphasis supplied by a numberification dated 1 1 1951 in sub section 1 of s. 6 the words the first companyumn of were omitted and for the words in the companyresponding entry in the second column thereof the word therein was substituted.
3/ or such other sum as may be specified.
the appellants in civil appeal number 2221 of 1972 are dealers in durries.
