AND CIVIL APPEAL NO.
Soli J. Sorabjee, Addl.
1029 1032 OF 1976 Appeals by Special Leave from the Judgment and Order dated 8 3 1976 of the Punjab Haryana High Court in C.W.P. Nos.
1035 OF 1976 Appeal by Special Leave from the Judgment and Order dated 28 6 1976 of the Punjab Haryana High Court in Civil Writ Jurisdiction No.
Appeal by Special Leave from the Judgment and Order dated 8 3 1976 of the Punjab and Haryana High Court in Civil Writ Petition No.
The appellants are dealers in paddy and engaged in the business of millers in the State of Punjab.
The Judgment of the Court was delivered by VENKATARAMIAH, J. In these appeals by special leave, we are called upon to pronounce on the validity of section 31 of the Punjab General Sales Tax Act, 1948 hereinafter referred to as the Act , the Notification dated the 13th January, 1968 issued thereunder by the Government of Punjab and the liability of the appellants to pay purchase tax under the Act in respect of the turnover relating to the purchases of paddy made by them during the relevant period.
Most of the rice manufactured by them is purchased by the State Government under food procurement orders.
They buy paddy from growers or katcha adatias, companyvert it into rice and sell rice.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
AND CIVIL APPEAL NOS.
2580/76.
AND CIVIL APPEAL NO.
C. Bhandare, A. K. Sen, in CA 1029/76 , Mrs. Sunanda Bhandare, A. N. Karkhanis, Miss Malini Poduval and R. Sethi in CA 1031/76 .
The Act was amended by Punjab Act No.
The amending Act brought about the following changes in the Act In the long title of the Act, after the word sale, the words or purchase were inserted.
1033 OF 1976 Appeal by Special Leave from the Judgment and Order dated 31 5 1976 of the Punjab and Haryana High Court in C.W. Petition No.
Aggrieved by the said numberification, the appellants who became liable to payment of purchase tax on the turnover relating to the purchases of Paddy made by them filed petitions under Article 226 of the Constitution on the file of the High Court of Punjab and Haryana questioning the validity of section 31 of the Act, the Notification dated the 15th January, 1968 issued thereunder and their liability to payment of purchase tax.
1988 and 2000/76 respectively.
In exercise of the power companyferred by the above provision, the State Government issued the Notification on the 15th January, 1968 adding paddy and rice as items 8 and 9 in Schedule C. The result was that the turnover relating to the purchase of paddy and rice became exigible to payment of purchase tax under the Act in the hands of the purchasers with effect from the 15th January, 1968.
354/75.
2890/76.
3216 of 1976.
1028 of 1976.
In CA 1028/76 , Hardev Singh for the Respondents.
The turnover relating to purchases made by a dealer subsequent to the companymencement of the amending Act of certain goods was made liable to payment of tax.
7 of 1958 which received the assent of the Governor on April 18, 1958 and the amending Act came into force at once.
AND CIVIL APPEAL NO.
1034 OF 1976 Appeal by Special Leave from the Judgment and Order 10 6 1976 of the Punjab Haryana High Court in Civil Writ Petition No.
564 and 582/75 and C.W.P. Nos.
