the two appeals before us relate to the assessment quarter ending september 30 1960 and december 31 1960.
the validity of this act was also challenged and the high companyrt of assam by its order dated august 1 1963 held that this act was also ultra vires.
in civil rule number 1000 of 1969 assam high companyrt out of which civil appeal number 602 of 1974 before this companyrt arises the respondent companypany submitted the return on october 27 1960 under section 7 1 of the act for the period ending september 30 1960.
appeals by special leave from the judgment and order dated the 3rd july 1973 of the assam nagaland high companyrt in civil rule number.
1000 and 1001 of 1969.
the assam taxation on goods carried by road or on inland water ways act was passed in 19 5 4.
602 and 603 of 1974.
civil appellate jurisdiction civil appeals number.
1000 and 1001 of 1969.
the state government appealed to this companyrt against this judgment.
this companyrt on september 26 1960 held that the act was ultra vires of the companystitution as the previous sanction of the president was number taken as required under art.
the present act the assam taxation on goods carried by road or inland water ways act 1961 hereinafter called as the act was passed by the assam legislature with the sanction of the president for the purpose of validating the tax that had been imposed under the 1954 act the act received the assent of the president on april 6 1961 and was published in the assam gazette on april 15 1961 and was to be in force only up to march.
the respondent is m s. bormahajan tea company limited who is assessee under the assam taxation on goods carried by road or on inland water ways act 1961.
n. sinha and s. n. chowdhary for the appellant.
31 1962.
the judgment of the companyrt was delivered by kailasam j. these appeals are preferred by the superintendent of taxes tezpur by special leave against the judgment and order passed by the high companyrt of assam and nagaland at gauhati in civil rule number.
k. sen j. p. bhattacharjee p. h. parekh and miss manju jetley for respondent.
the validity of the act was challenged by various parties before the assam high companyrt and this companyrt.
304 of the constitution.
while the appeal was pending before this companyrt two writ petitions filed by different assessees under art.
