Judgment

HEGDE,

( 1 ) IN this appeal by special leave against the decision of the high Court of Judicature at Bombay (Nagpur Bench) in Special Civil application No. 5 of 1961, the only question pressed for decision at the hearing was whether the provisions of sub-section (3) of section 11 A of the c. P. and Berar Sales Tax Act, 1947 (for brevitys sake to be hereinafter referred to as the Act) contravene Article 14 of the Constitution in so far as they affect proceedings under sub-section (2) of section 11 of the Act.

( 2 ) THE appellant was a registered dealer under the Act during the period material for our present purpose. During the period in question it carried on the business of winning and selling manganese ore from its mines in the States of Maharashtra and Madhya Pradesh. In respect of the period from 1st January, 1953, to 31st December, 1953, the appellant filed quarterly returns as required by law showing nil taxable turnovers since according to it all the sales effected by it during that period were exempt from payment of sales tax in view of Article 286 of the Constitution and section 27a of the Act. The returns for the first and the last quarters of that year were submit