1391 of 1979 218 320/1981 2060 2051/80 35/81525/80 1567 and 1569/80 1196319 1194 1162 1658 337 2044 1905 1168 1766 1165 1166 336 1659 1662 1884 1161 and 1159 of 1981 694 1031 945 944 400 617 375 697 616/81 2015 and 2016/80 118 1935 2803 1646 1647 2831 2167 59 1637 602 603 695 1224 1195 1230 60 1360 1359 1393 1394 604 2152 of 1981 846/80 57/81 1464/80 595 797 1538 1537 of 1981 1584/80 676 677 of 1981 1008/80 1009/80 2379/ 81 915/80 a 235/81236/81 1837/80 1839/80 1533/79 1649/81 and 535 of 1981.
1408 16 2650 67 2498 2524 2640 47 1874 79 2127 38 and 3255 of 1982.
they were also silent on the class of dealers who were liable to pay additional tax.
following that judgment the other writ petitions were dismissed.
jha r.s sodhi hardev singh a. minumberha mrs.
appeals by special leave from the judgements and orders dated the 4th and 5th february 1982 of the orissa high court in original jurisdiction case number.
dhingra laxmi rant pandey b.r.
the main judgment was delivered in o.j.
jain and pramod dayal for the appearing appellants.
chauhan anil kumar sharma praveen kumar a.t.
singh b.s.
the high companyrt negatived the said companytention on the ground that since both the principal act and the act as amended in 1979 had been passed by a companypetent legislature providing for a different base and for a different scheme and because they happened to be two independent acts it was number open to the assessees to rely upon any of the provisions of the principal act relating to incident and levy of tax in support of their contention.
a number of writ petitions were filed before the high companyrt of orissa raising a number of companytentions including some relating to the companystitution ality of the amended act.
all the petitions were dismissed by the high companyrt.
civil appellate jurisdiction civil appeal number.
these appeals are filed against the decision of the high companyrt with the special leave of this companyrt.
case number 1391 of 1979 filed by m s. ashok service centre.
the prohibition of the passing of the additional tax which existed formerly was removed.
by a numberification dated march 23 1979 the state government numberified the rate of additional tax payable under section 3 of the act as amended in 1979 at one half percent of the annual gross turnumberer.
both the statement of objects and reasons and the amending act were however silent on the question whether the additional tax payable after the amendment was a multi point levy or single point levy.
b.divan a.k.
sen shankar ghose p.r.
patra vineet kumar a.r.
sinha vinumber bhagat p.n.
one significant change which was brought about by the amendment was that the additional tax instead of being an enhancement of the tax payable by a dealer by a certain percentage became a percentage of the annual turnumberer of a dealer.
mukherjee j. r. das m.c.
mishra r.r.
mridul and t. desai talat ansarl ashok sagar sandeep thakore ms.
jha m.p.
singh b.b.
agarwala miss vijaya lakshmi menumber u.p.
