Judgment

SEN

( 1 ) THESE are appeals by special leave from a judgment and order of the High Court of Patna dated 30/04/1982 by which the High Court upheld the constitutional validity of sub-section (1) of S. 5 of the Bihar Finance Act, 1981 ("act" short) which provides for the levy of a surcharge on every dealer whose gross turnover during a year exceeds Rs. 5 lakhs, in addition to the-tax payable by him, at such rate not exceeding 10 per centum of the total amount of the tax, and of sub-section (3) of S. 5 of the Act which prohibits such dealer from collecting the amount of surcharge payable by him from the purchasers.

( 2 ) THE Bihar Finance Act, 1981, is not only an Act for the levy of a tax on the sale or purchase of goods but also is an Act to consolidate and amend various other laws. We are here concerned with Section 5 of the Act which finds place in Part I of the Act which bears the heading "levy" of tax on the sale and, purchase of goods in Bihar" and is relatable to Entry 54 of List II of the Seventh Schedule. By two separate notification Saw dated 15/01/1981 the State Government of Bihar in exercise of the Powers conferred by sub-section (1) of S. 5 Of the Act appointed Ja