The matter arises under the Income Tax Act, 1961.
Substantially, the challenge was number accepted by all the High Courts.
Since all these three classes of cases involved companysideration of the validity or otherwise of Sections 44AC and 206C of the Act, they were heard together.
5, p.5139 .
Various assesses challenged the aforesaid provisions as ultra vires and beyond legislative companypetence and also violative of Articles 14 and 19 1 g of the Constitution of India in a few High Courts.
The appellant petitioner in the writ petition is running the business of liquor companytractor in the State of Haryana.
Those are companyered by civil appeals.
The appellant was the highest bidder.
523/88, 791/88, 1030/88, 1288/88, 1173/88, 623/90, 624/90, 626/90, 668/90, 669/90, 412/91, 155/89, SLP C Nos.
The price charged by the distillery includes the price of liquor and other charges on bottling, labelling, etc.
Those are companyered by writ petitions.
13148/89, 2222 26/91, Writ Petition Nos.
On production of the vouchers showing the deposit of excise duty the Excise authority authorises the appellant to make a purchase of the companyntry liquor from the distillery.
Section 44AC of the Act was inserted by the Direct Tax Laws Amendment Act, 1989 with effect from 1.4.1989.
The appellant herein was the petitioner in Civil Writ Petition No.
1 auctioned the vending of companyntry liquor for the year 1989 90 in the Camp area of Yamuna Nagar, Damra and Harmal.
The decisions therein are A. Sanyasi Rao and another v. Government of Andhra Pradesh and others 178 ITR 31 Andhra Pradesh.
WITH SLP C Nos.
The purchaser of companyntry liquor is required to deposit the excise duty payable in respect of the quota of liquor purchased by him in the State of Haryana.
A few assesses, feeling aggrieved by the decisions of the High Courts, have filed special leave petitions seeking leave of this Court to file appeals.
Civil Appeal Nos.
SLP C Nos.
Dissatisfied by the same, the assesses have companye up in appeal.
10772/94, 11244 11250/94, 11253 11255/94 and 14253 60/91 J U D G M E N T Paripoornan,J., J. In this batch of cases writ petitions filed under Article 32 of the Constitution of India and civil appeals and special leave petitions filed under Article 136 of the Constitution of India substantially similar questions arise for companysideration.
Certain other assesses have challenged the aforesaid provisions directly under Article 32 of the Constitution of India.
The permit is issued to the appellant companytractor thereafter.
3944 4087/92.
Gian Chand Ashok Kumar and Company and others v. Union of India and others 187 ITR 188 Himachal Pradesh.
State of Bihar and another v. Commissioner of Income Tax and others 202 ITR 535 Patna.
2849/89.
4198/89.
Respondent No.
Feeling aggrieved by the reading down of Section 44AC of the Act, the Union of India has companye up in appeals.
The validity of Sections 44AC and 206C of the Income Tax Act, 1961 hereinafter referred to as the Act is posed for companysideration.
155 of 1989.
Ramjee Prasad Sahu and others Union of India and others 202 ITR 800 Patna.
T.K. Aboobacker and others v. Union of India and others 177 ITR 358 Division Bench Kerala.
Bhagwan Singh and others v. Union of India and others 209 ITR 824 Patna.
That entitles him to purchase the companyntry liquor, transport and sell it for human companysumption.
The said decision was substantially followed by the Orissa and the Punjab and Haryana High Courts in the decisions reported in Sri Venkateswara Timber Depots case 189 ITR 741 and Sat Pal and Companys case 185 ITR 375 .
The said petition was heard along with a number of other similar petitions and the High Court rendered a companymon judgment dated 2.8.1989.
The matter at issue came up for companysideration before the High Courts of Andhra Pradesh, Kerala, Himachal Pradesh, Orissa, Punjab and Haryana and Patna, in different forms.
Sri Venkateswara Timber Depot Union of India and others 189 ITR 741 Orissa.
P. Kunhammed Kutty Haji and others v. Union of India and others 176 ITR 481 Single Bench Kerala.
Madan Mohan Gupta v. Union of India and others 204 ITR 384 Patna.
