Back
PUNJAB & HARYANA HIGH COURT
S.S.Sandhawalia and S.S.Dewan JJ.
Kultar Singh And Bros.
Versus
State Of Punjab
Civil Writ Petition No. 329 of 1978,
Decided On : AUGUST 1, 1978
Constitutionality - Punjab General Sales Tax Act, 1948 - Central Sales Tax Act, 1956 - The court dismissed the writ petition challenging the constitutionality of Section 5 of the Punjab General Sales Tax Act, 1948, and Sections 8 and 9 of the Central Sales Tax Act, 1956, citing binding precedents that upheld the vires of the statutes.
Fact of the Case:
The writ petition challenged the constitutionality of certain sections of the Punjab General Sales Tax Act, 1948, and the Central Sales Tax Act, 1956.
Finding of the Court:
The court dismissed the writ petition based on the binding precedents that upheld the vires of the statutes in question.
Issues: Constitutionality of Section 5 of the Punjab General Sales Tax Act, 1948, and Sections 8 and 9 of the Central Sales Tax Act, 1956.
Ratio Decidendi: The vires of the statutes were upheld in binding precedents, and therefore, no challenge to their constitutionality could be raised.
Final Decision: The writ petition was dismissed, and the parties were left to bear their own costs.
S.S.Sandhawalia, J.
1. The primary challenge in this writ petition is to the constitutionality of Section 5 of the Punjab General Sales Tax Act, 1948 , and Sections 8 and 9 of the Central Sales Tax Act, 1956 . The Learned Counsel for the petitioner concedes that the matter is concluded against him by the Full Bench judgment in Desk Raj Parshotam Lal V/s. State of Punjab [1978] 42 S.T.C. 429 (F.B.) (Civil Writ Petition No. 2145 of 1978 decided on 24th July, 1978), as regards the vires of Sections 8 and 9 of the Central Sales Tax Act. The counsel further concedes that the vires of Section 5 of the Punjab General Sales Tax Act has been upheld in Rattan Lal & Co. V/s. Assessing Authority [1970] 25 S.T.C. 136 (S.C.). In view of the aforesaid binding precedents, no challenge to the vires of the statutes can now be raised.
2. In view of the aforesaid position, the writ petition is dismissed. Because of the fair stand taken by the Learned Counsel for the petitioners, the parties are left to bear their own costs.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
