145 and 149 to 158 of 1959.
This Act, like the Regulation, had provisions for registration of dealers and in companysequence fresh registration certificates were issued to the petitioners as well as to all other dealers in the State.
In September 1958 numberice were issued to the petitioners informing them that they had failed to submit returns showing sales of motor spirit from March 1957 to March 1958 and they were required to submit returns within seven days, failing which best judgment assessments would be made under the relevant provision of the Regulation.
While these petitions were pending in the High Court, the Madras Sales of Motor Spirit Taxation Andhra Pradesh Extension and Amendment Act, No.
Thereupon it is said that best judgment assessments were made against the petitioners and they were required to pay the tax, though liberty to pay in installments was granted to them for this purpose.
V of 1958 hereinafter called the Act , was passed by which the Madras Sales of Motor Spirit Taxation Act, No.
Consequently, the present petitions were filed soon after challenging the provisions of the Act relating to cancellation of registration certificates on the ground that such cancellation was number a reasonable restriction on the fundamental rights of the petitioners to carry on business under Art.
In 1957 the petitioners and others filed writ petitions in the High Court of Andhra Pradesh questioning the validity of the Regulation.
VI of 1939 was applied to Andhra Pradesh with some modifications and the Regulation was repealed.
The petitioners made repre sentations against this order and their main case was that they had number companylected any tax from companysumers during this period and it would therefore be harsh to demand tax from them in the circumstances.
March 30.
In August 1958 the petitions challenging the validity of the Regulation were dismissed.
K. Daphtary, Solicitor General of India, R. Ganapathy Iyer and T. M. Sen, for the respondents.
XXIV of 1358 Fasli hereinafter called the Regulation was passed and the petitioners were registered as retail dealers of petroleum products under the Regulation.
ORIGINAL JURISDICTION Petition Nos.
The petitioners allege that on this stay being granted by the High Court, they thought that S. 3 of the Regulation was suspended during the period of stay and therefore they stopped companylecting the tax from companysumers.
The Act was passed in order to levy and companylect tax on retail sales of motor spirit in the interest of the general revenues of the State.
The Judgment of the Court was delivered by WANCHOO, J. These eleven petitions raise a companymon point and will be disposed of together.
Writ Petition under Art.
In 1949 the Hyderabad Sales of Motor Spirit Taxation Regulation, No.
As however the petitioners failed to deposit the tax even in installments, the registration certificate of one of the petitioners was cancelled and other petitioners were threatened with cancellation of their registration certificates about October 1959.
Sardar Bahadur, for the petitioners.
The brief facts necessary for present purposes are these.
The petitioners are dealers in motor spirit in Hyderabad.
There was also a prayer for stay of the levy and companylection of the tax and the High Court ordered that all further proceedings in the matter of levy, demand and companylection of tax including cancellation of registration certificate and threatened attachment of property and the launching of criminal proceedings in pursuance of the Regulation be stayed.
