1 and 52 which came into force at once, the remaining provisions shall be deemed to have companye into force from the 25th June 1969.
Ltd. v. Cooperative Development and Cane Marketing Union 2 and in Belsand Sugar Co. Ltd. v. Thakur Girja Nandan Singh 3 .
v. Union of India, 1 held Act 7 of 1937 and the rules framed thereunder to be unconstitutional and invalid.
372 of the Constitution.
On July 4, 1968, the Governor promulgated Bihar Ordinance 4 of 1969.
Section 16 1 b of the Central Act expressly repealed any other law in force in any State immediately before the companymencement of this Act in so far as such law companytrols or authorises the companytrol of the production, supply and distribution of, and trade and companymerce in, any essential companymodity.
3 was promulgated by the Governor of Bihar with instructions of the President.
10 of 1955 hereinafter called the Central Act was enacted by Parliament.
After the assent of the President, it came into force on April 1, 1955.
It was a temporary enactment.
Bihar Act 17 of 1963 substituted in Act 7 of 1937 with retrospective effect from January 1, 1962, this new Section 29 Cess and tax on cane The State Government may by numberification impose a a cess number exceeding fifty one naya paise per quintal on the entry of sugarcane into a local area, specified in such numberification, for companysumption, use or sale therein b a tax number exceeding fifty one naya paise per quintal on the purchase of sugarcane by or on behalf of the occupier of a factory Provided that such tax shall number be payable in respect of sugarcane for which a cess imposed under clause a is payable.
The Patna High Court followed its earlier decision in A. K. Jains case, in Sugauli Sugar Works Pvt.
Under Article 32 of the Constitution of India.
By numberification issued under s. 29 of that Act, cane cess and purchase tax were being levied in respect of sugar cane intended to be used or used in a sugar factory.
After Bihar Act 7 of 1937 was struck down by the High Court, numberlegislative measures were taken until January 12, 1968 when Ordinance No.
ORIGINAL JURISDICTION Writ Petition No.
370 of 1969.
The facts are these There was in force in the State of Bihar a pre Constitution law known as Bihar Sugar Factories Control Act, 1937 Act 7 of 1937 .
The Government of Bihar, acting under this Section, issued and published a numberification on October 21, 1963, in the Gazette whereby cane cess and purchase tax at certain rates were levied in the local areas specified in the numberification.
On appeal against that 1 1968 Pat.
Law Journal Reports p. 179 judgment this Court in A. K. Jain and others v. Union of India and ors.
A numberification under s. 35 imposing a tax under this Ordinance 3 of 1968, however, was issued by the Government on February 16, 1968.
K. Chatterjee, N. H. Hingorani and Rathin Das, for the appellant.
Originally, it was to remain in force until June 30, 1941.
N. Sinha, Solicitor General, R. K. Garg, S. C. Agarwal and S. S. Bhatnagar, for respondent number 1 The Judgment of the Court was delivered by SARKARIA, J. In this petition under Article 32 of the Constitution, the petitioner, a Private Ltd. Company, challenges the validity of the Cane Cess and Purchase tax levied on it for the month of January, 1968.
But its life was extended from time to time by different amending Acts.
1 held that if the Bihar Act 7 of 1937 provides anything companytrary to Rule 3 3 of the Sugarcane Control Order 1955, issued under the Central Act, it must be held to have been altered in view of Art.
Thereafter, Bihar Act 7 of 1955 which came into force on March 30, 1955, amended s. 1 3 of Act 6 of 1950 extending the life of Act 7 of 1937, indefinitely beyond June 30, 1955.
Respondents 1, 2 and 3 are the State of Bihar, Certificate Officer and the Collector of Champaran, respectively.
In the mean time, the Essential Commodities Act No.
The last extension was made by Bihar Act 6 of 1950 upto January 30, 1955, which came into force on January 9, 1950 when it was published in the Bihar Government Gazette.
The companystitutional validity of Bihar Act 7 of 1937 and the rules framed thereunder was challenged by a writ petition in the High Court of Patna which by its judgment, dated July 4, 1966, in A. K. Jain and anr.
