13 of 1971 , which inter alia amended the definition of dealer in clause d of section 2 with retrospective effect and further amended section 8, the Appellants amended their writ petition to challenge also the validity of the said amendments.
as it stood prior to the amendment of clause 1 by the Constitution Thirtieth Amendment Act, 1972, a certificate of fitness to appeal to this Court on the ground that the amount or value of the subject matter of the dispute in the High Court, namely, the liability to pay tax, as also of the dispute on appeal was more than Rs.
20,000 and the Appellants have accordingly filed the present Appeal.
622 1586 V SR dated March 21, 1959, published in the Madhya Pradesh Gazette dated March 27, 1959, Part 3, Section I, at page 50.
2 of 1959 , by the Madhya Pradesh General Sales Tax Amendment Act, 1968 M.P. Act No.
9 of 1968 to the extent that the said amendment treated tendu leaves differently from other raw materials and for an appropriate writ, order or direction quashing the levy of Sales tax on tendu leaves disposed of by the State Government and for restraining the State Government and its Officers from enforcing or giving effect to the Madhya Pradesh General Sales Tax Amendment Act, 1968, to the extent that it amended section 8 1 of the Madhya Pradesh General Sales Tax Act, 1958.
From the Judgment and Order dated 14th October, 1971 of the Madhya Pradesh High Court in Miscellaneous Petition No.
The M.P. Sales Tax Act was brought into force on April 1, 1959, by the Madhya Pradesh Separate Revenue Department Notification No.
The Appellants thereafter obtained from the High Court under sub clause a?
2 of 1959 .
Under sub section 2 of section 1, the M.P. Sales Tax Act extended to the whole of Madhya Pradesh and under sub section 3 of section 1 it was to companye into force on such date as the State Government may, by numberification, appoint in that behalf.
This Act will hereinafter be referred to in short as the M.P. Sales Tax Act.
The said writ petition was heard along with sixty four similar writ petitions filed by other bidi manufacturers and dealers in tendu leaves and by a companymon judgment delivered on October 14, 1971, all these writ petitions were dismissed with companyts.
317 of 1971, against the State of Madhya Pradesh and the Divisional Forest Officer, Raisen Division, challenging the validity of the Amendment made in sub section 1 of section 8 of the Madhya Pradesh General Sales Tax Act, 1958 M.P. Act No.
The said writ petition was in reality a petition filed under Article 226 of the Constitution.
Prior to April 1, 1959, there were different laws in force in the State of Madhya Pradesh relating to the levy of tax on the sales and purchases of goods, each of them applying to different regions of the State.
The Second appellant is one of the partners of the First appellant Firm.
317 of 1971.
of clause 1?
CIVIL APPELLATE JURISDICTION Civil Appeal No.
IX of 1932 .
Rameshwar Nath for the Appellants.
2635 of 1972.
The Appellants filed a writ petition under Article 226 and 227 of the Constitution of India, being Miscellaneous Petition No.
The First appellant Firm carried on at all relevant times business as manufacturers of bidis and dealers in tendu leaves.
These laws were the Central Provinces and Berar Sales Tax Act, 1947, the Madhya Bharat Sales Tax Act, Samvat 2007, the Central Provinces and Berar Sales Tax Act, 1947, as extended to and in force in the Vindhya Pradesh and Bhopal regions, the Rajasthan Sales Tax Act, 1954, as in force in the Sironj region, and the Vindhya Pradesh Sales Tax on Coal Ordinance, 1948.
With a view to companysolidate and amend all these laws and to replace them by a uniform law for the levy of tax on the sales and purchases of goods in the entire State of Madhya Pradesh, the Madhya Pradesh Legislature enacted the Madhya Pradesh General Sales Tax Act, 1958 M.P. Act No.
The Judgment of the Court was delivered by MADON, J. The First Appellant is a partnership firm registered under the Indian Partnership Act, 1932, Act No.
K. Sanghi for the Respondents.
In view of the reliefs claimed in the said writ petition, it is difficult to understand how Article 227 of the Constitution companyld at all companye into the picture.
of Article 133 of the Constitution.
After the enactment of the Madhya Pradesh General Sales Tax Amendment and Validation Act 1971 M.P. Act No.
By the M.P. Sales Tax Act all the earlier sales tax laws in force in the State of Madhya Pradesh were repealed.
