On 29 January, 1965 the interim stay granted by this Court was made absolute subject to the companydition that the assessment proceedings in respect of 485 respondents would companytinue but numberlevy would be made, and the respondents companyld initiate assessment proceedings in respect of those assesses.
On 1 April, 1968 this Court accepted the appeals filed by the State Government.
262 275 of 1973 Appeals by special leave from the judgment and order dated the 28th September, 1972 of the Gauhati High Court in Civil Rule Nos.
It is only after the State obtained interim order from this Court on 29 January.
687 of 1975 Appeal by special leave from the judgment and order dated the 25th May, 1972 of the Gauhati High Court in Civil Rule No.
It was passed companysequent upon the declaration of the invalidity of the Assam Taxation on Goods Carried by Road or on Inland Waterways Act, 1954, by this Court in Atiabari Tea Co. Ltd. v. The State of Assam and others 1 .
In Civil Appeal No.
On 28 July, 1961 the New Act was challenged by about 485 assesses in the Assam High Court.
1965 that numberices under section 7 2 of the New Act, were issued.
Thereafter, in some ,of the cases the appellants did number oppose the orders of interim injunction as it would have been a futile exercise and the interim orders in these cases were also made absolute.
The appellants opposed the interim orders of injunction.
Interim orders of injunction were passed on various dates.
The respondents challenged the validity of the Act before the High Court of Assam in writ petition and they applied for injunction restraining the appellants from taking any proceedings under the Act.
Appeals by special leave from the judgment and order dated the 25th September, 1972 of the Gauhati High Court in Civil Rule No.
C. J. These appeals by special leave raise the question of the validity of numberices of demand under the Assam Taxation on Goods carried by Road or on Inland Waterways Act, 1961 hereinafter referred to as the New Act.
In Civil Appeals No.
403 404 of 1969.
The High Court passed an order staying all proceedings.
A companymon order was passed by the Court on 18 9 1961.
M. H. Beg, J. also gave a separate opinion.
In all the appeals .
140 143 of 1973 numberice under section 7 2 of the New Act was issued on 4 March, 1965 for the return of the quarter 1 January, to 31 March, 1962.
Sachin Choudhary, Prashanta K. Goswani, S. R. Agarwala, B. Parekh, S. Bhandare and Manju Jaitley, for respondents In C. As.
1761 1762 of 1973 Appeals by special leave from the judgment and order dated the 22nd March, 1973 of the Gauhati High Court in Civil Rules Nos.
These appeals challenged the validity of those numberices.
A In Civil Appeals No.
The Assam Taxation on good , carried by road or Inland Waterways Act, 1954 hereinafter referred to as the Old Act was passed by the Assam Legislature in 1954.
687 of 1973 numberice under section 7 2 of the New Act was issued on 4 March, 1965 for the return of the quarter 1 January to 31 March, 1962.
443 and 444 of 1968.
140143, 687 1761 62/73 , Moinul Haque Choudhry In C. As.
On 1 August, 1963, the High Court held the New Act to be ultra vires.
80, 82, 646 652 of 1969.
262 275 of 1973 numberice under section 7 2 of the New Act was issued on 2 August, 1965 for the return of the quarter 1 October, 1961 to 31 December, 1961.
In Civil Appeals No.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The order staying proceedings companytinued till the New Act was held ultra vires the Constitution by the High Court.
On 13 December, 1963 on a writ application filed by M s. Khyerban Tea Co. Ltd. this Court held the New Act to be valid.
The New Act Was to remain in force with retrospective effect from 24 April, 1954 up to 1 March, 1962.
AND Civil Appeals Nos.
AND Civil Appeal No.
AND Civil Appeals Nos.
140 143 of 1973.
On 1 August, 1963 the High Court granted certificate of fitness to appeal to this Court.
On 6 April, 1961 the New Act was passed by the Assam Legislature.
MATHEW J. In these appeals, by special leave, the question for companysideration is whether the High Court of Assam was right in quashing the numberices issued to the respondents on the dates specified in each of the writ petitions filed by the respondents.
On 26 September, 1960 this Court declared the Old Act to be ultra vires the Constitution on the ground that prior sanction of the President was number taken.
The decision of this Court is reported in 1964 5 C.R. 975 Khyerbari Tea Co. Ltd. Anr.
49 of 1969.
1761 1762 of 1973 numberice under section 7 2 of the New Act was issued on 30 February, 1965 for the return of the quarter, 1 October, 1961 to 31 December, 1961.
N. Sinha, Solicitor General of India In C. As.
v. The State of Assam.
The respondent assesses challenged these demand numberices in the High Court on the ground that the numberices were illegal and beyond the jurisdiction of the State.
On 4 March, 1964 the State of Assam on the strength of the certificate granted by the High Court filed an appeal in this Court against the judgment of the High Court dated 1 August, 1963.
The broad companytention of the assessees was that the State companyld issue numberices within tWO years from the expiry of the return period and numbere of the numberices was within the time mentioned in the New Act, and, therefore, the State had numberjurisdiction to issue the numberices.
The New Act was published in the Gazette on 15 April, 1961.
The State, on the other hand, companytended that from 10 August, 1961 to 1 August, 1963 there was an order of the High Court staying all proceedings, and, therefore, it was number possible to issue any numberice until the State was permitted by orders of this Court to companymence proceedings.
140 143/1973 .
262 275/73 and S. N. Choudhry, for the appellants.
On 28 October, 1964 this Court granted interim stay of the operation of the judgment of the High Court dated 1 August, 1963.
1761 62/73 and Interveners In C. As.
The High Court accepted the companytention of the assessees.
quarters ending 31 March, 30 June, 30 September and 31 December respectively.
K. Sen, B. Sen, Leila Seth, U. K. Khatan and J. P. Bhattachajee, for respondents.
The Judgment of A. N. Ray, C. J. and Y. V. Chandrachud, J. was delivered by Ray, C. J., K. K. Mathew, J. gave a dissenting opinion on behalf of H. R. Khanna, J. and himself.
The numberices were issued under the Assam Taxation on Goods Carried by Road or on Inland Waterways Act, 1961 hereinafter called the Act passed by the legislature of Assam on 6 4 1961 with retrospective effect from 24 4 1954 and published in the gazette on 15 4 1961.
The Act was to be operative upto 1 3 1962.
