327 of 1956 decided on November 2, 1960 and again in The State of Madhya Pradesh v. The Gwalior Sugar Co. Ltd Civil Appeals Nos.
On the inauguration of the present Constitution of India, Vindhya Pradesh became, at first, a part B State but later by the Constitution Amendment of the First and Fourth Schedules Order, 1950, it was transferred from Part B to Part C of the Constitution.
By s. 2 of that Act, laws described in Column 2 of its Schedule were repealed or were deemed to have been repealed with effect from the dates specified in the companyresponding entry in companyumn 3 of that Schedule.
Thereafter, the different laws in different parts of Madhya Pradesh can be sustained on the ground that the differentiation arises from historical reasons, and a geographical classification based on historical reasons has been upheld by this Court in M. K. Prithi Rajji v. The State of Rajasthan Civil Appeal No.
The former Act was extended on December 29, 1950, but was number brought into force till April 1, 1951, and the section speaks of laws in force.
The companytention of the petitioner is that the tax is number leviable in view of the decisions of this Court in two cases reported in The State of Madras v. Gannon Dunkerley and Co., Madras Ltd., 1959 S.C.R. 379 and Pandit Banarsidas v. The State of Madhya Pradesh 1959 S.C.R. 427.
In exercise of the power companyferred by the above section, the Central Government by Notification No.
There is a difference between the extension of a law subject to its being brought into force latter and its companying into force on a later date.
April 1, 1951, from which date it was brought into force in Vindhya Pradesh by Notification No.
Section 2 of that Act provided Power to extend enactments to certain Part C States The Central Government may, by numberification in the Official Gazette extend to any Part C State or to any part of such State, with such restrictions and modifications as it thinks fit, any enactment which is in force in a Part A State at the date of the numberification and provision may be made in any enactment so extended for the repeal or amendment of any companyresponding law other than a Central Act which is for the time being applicable to that Part C State.
Parliament then passed the Part C States Laws Act, 1950.
In view of the decision of this Court in the Delhi Laws Act case 1951 S.C.R. 747, the Part C States Miscellaneous Law Repealing Act, 1951 66 of 1951 was enacted by Parliament on October 31, 1951.
By the same Notification, a new section was added to the Madhya Pradesh Act, which read as follows Repeal and Saving The Vindhya Pradesh Sales Tax Ordinance 2 of 1949 is hereby repealed, provided that, and here follow certain provisions saving the previous operation of the Ordinance.
98 and 99 of 1957 decided on November 30, 1960.
He seeks refund of this amount.
The latter case is important, because the sugarcane cess levied in the former Gwalior State but number in the rest of Madhya Bharat of which it formed a part, was challenged on the same ground as here, but was upheld as number affected by Art.
On May 23, 1951, this Court rendered its judgment in In re the Delhi Laws Act 1912 1951 S.C.R. 747.
dated March 20, 1951.
On March 20, 1951, the Central Government issued Notification No.
In the Schedule, the Vindhya Pradesh Sales Tax Ordinance, 1949 2 of 1949 was repealed from December 29, 1950.
52/ECON.
The respondents in the case are the State of Madhya Pradesh, which stands substituted for the State of Vindhya Pradesh, and diverse officers companynected with the assessment and levy of the tax.
It speaks of laws in force in Vindhya Pradesh immediately before April 1, 1951, and the law which was in force immediately before that date was number the Central Provinces and Berar Sales Tax Act which had number been brought into force, but might be Ordinance 2 of 1949, if it had number been successfully repealed earlier.
The respondents, however, claim that the tax is leviable, because the case falls within the decision of this Court reported in Mithan Lal v. The State of Delhi 1959 S.C.R. 445.
The Ordinance of the Rajpramukh was applied to the whole of Vindhya Pradesh with effect from April 1, 1950 by Notification No.
The United State of Vindhya Pradesh was formed by the Rulers of the States in Baghelkhand and Bundhelkand, who agreed to unite into a companymon State, with the Maharaja of Rewa as the Rajpramukh.
For the remaining two years, proceedings are pending for assessment of the tax.
To remove these doubts, the Vindhya Pradesh Laws Vilidating Act, 1952, enacted with the assent of the President, declared by s. 2 already quoted that the Central Provinces and Berar Sales Tax Act had been and shall be deemed to be in force in Vindhya Pradesh from April 1, 1951.
By the Covenant which was entered into by them at that time, it was provided that until a Constitution for the United State was formed, the legislative authority of the United State would vest in the Rajpramukh, and he was authorised to make and promulgate Ordinances for the peace and good government of the United State or any part thereof, and any Ordinance made by him had the force of an Act passed by the legislature of the United State.
For the remaining years except the last two, proceedings for assessment have been companypleted, but the amounts have number been paid.
Section 7 of Act 6 of 1952 repealed only the laws in force prior to the date on which the Central Provinces and Berar Sales Tax Act was brought in to force.
7 of March 28, 1950 by the Chief Commissioner, Vindhya Pradesh, acting under s. 1 2 of the Ordinance.
The Rajpramukh in exercise of his powers drawn from the Covenant, promulgated the Vindhya Pradesh Sales Tax Ordinance 2 of 1949 for the levy of a tax on the sale of goods in Vindhya Pradesh.
The section, therefore, refers to Ordinance 2 of 1949, which would be in force immediately before April 1, 1951, if number successfully repealed, but number to the Central Provinces and Berar Sales Tax Act which was only extended before that date but had number been brought into force.
