Confronted with this numberification, the respondents challenged its validity on the ground that it required the assent of the President of India.
The present appeals have been preferred from the orders of the High Court dated August 19, 1963.
On the application of the respondents, the Financial Commissioner, Revenue, Punjab by his order dated August 9, 1962 referred under S. 22 1 of the Punjab General Sales Tax Act, 1948 the following question of law for the decision of the High Court of Punjab at Chandigarh Whether numberification No.
52 of 1952, the impugned numberification companyld number be justified and was invalid.
in C. M. Ps.
8, 10 and 11 of 1962.
These References were marked, as Sales Tax References Nos.
Revision Petitions from the last orders were dismissed by the Financial Commissioner, Revenue, Punjab by his orders dated April 27, 1962.
3483 E T 54/723 CH , dated the 5th August, 1954, whereby exemption from Sales Tax granted by the Government in respect of edible oils was abolished in the case of such edible oils produced in ghanis run by mechanical process was intravires and number the law made by the Legislature of the State which requires the previous assent of the President of India.
The respondents are liable to pay tax on all sales of edible oil effected by them after September 11, 1956, but they are number liable to pay tax on their sales made before that date.
In the earlier decision, the Punjab High Court held that 1 s. 5 of the East Punjab General Sales Tax Act, 1948, as it originally stood, was invalid on the ground of excessive delegation of legislative power to the executive, 2 the remaining sections of the Act including S. 6 companyld number survive the invalidity of S. 5, 3 the Act did number become valid until the insertion of the new s. 5 in the main Act by the East Punjab Act No.
52 of 1952, and since it did number receive the assent of the President it was ultra vires and invalid.
74 of 1954 passed on December 21, 1956.
The repealing section came into force on January 5, 1957.
Appeals by special leave from the judgment and order dated August 19, 1963 of the Punjab High Court in General Sales Tax Reference Nos.
19 of 1952, and 4 as the East Punjab Act No.
By its judgment dated August 19, 1963 the High Court held following its earlier decision in Ganga Ram Suraj Prakash v. The State of Punjab 1 that the numberification was a law made by the State Legislature after the enactment of Central Act No.
Thirdly, it was pointed out that by an order dated September 23, 1963 the Financial Commissioner gave effect to the decision of the High Court under appeal and directed that the assessment cases be disposed of ac companydingly.
The revenue authorities rejected this claim on the ground that such sales were number exempt from tax in view of the amendment of the schedule of tax free goods by the numberification dated August 5, 1954.
19 of 1952 which alone companyld sustain the impugned numberification dated August 5, 1954 was passed after the Central Act No.
Secondly, it was urged that the appeals are infructuous because the respondents had obtained refund of the tax deposited by them in respect of the years, 1958 59 and 1959 60.
8, 10 and 11 of 1962.
52 of 1952 was repealed by s. 16 of the Central Sales Tax Act, 1956 Act No.
The Central Act No.
liable to pay tax thereon during the assessment years in question.
Revision Petitions from these orders were dismissed by the Excise and Taxation Commissioner, Punjab by his orders dated November 24, 1961.
Ganapathy Iyer, R. N. Sachthey for R. H. Dhebar, for the appellant in all the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
877 to 879 of 1964, the respondents raised several additional companytentions.
The appeals from these orders were dismissed by the Deputy Excise and Taxation Commissioner, Jullundur Division by his orders dated August 3, 1959 and February 16, 1960.
But the present appeals do number relate to those assessment years,and the fact that the respondents obtained refund of the tax for,those years is irrelevant in these appeals.
1182 1184 of 1965.
This dispute was number properly brought out in the question referred to the High Court.
On the materials and arguments before us, we are satisfied that the real dispute between the respondents and the revenue authorities was whether the tax was effectively imposed on those sales so that the respondents may be held.
It is to be numbericed that the respondents claimed that they were number liable to pay tax on their sales of edible oil produced in ghanis run by mechanical power.
By his orders dated March 3, 1959, April 9, 1959 and July,17, 1959, the Assessing Authority, Jullundur held that exemption from tax was number allowable under item No.
57 of the schedule of, tax free goods as, substituted by the Punjab Government Notification No.
K. Garg, S. C. Agarwal, Shive Pujab Singh and Anil Kumar, for the respondent in all the appeals .
The Judgment of the Court was delivered by Bachawat, J. The respondents are dealers assessable to sales tax under the East Punjab General Sales Tax Act, 1948.
3483 E T 54/723 CH dated August 5, 1954.
It is companymon case before us that this exemption was claimed in respect of Sales of edible oil produced in ghanis run by mechanical process.
In their return for the assessment years 1955 56, 1956 57 and 1957 58 they claimed exemption from tax in respect of sales of edible oils.
