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PETITIONER: MITHAN LAL
Vs.
RESPONDENT: THE STATE OF DELHI & ANOTHER(with connected petition)
DATE OF JUDGMENT: 07/04/1958
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) DAS, S.K. SARKAR, A.K.
CITATION: 1958 AIR 682 1959 SCR 445
ACT: Sales Tax--Building contracts-Tax on supply of materials in construction works-Competence of Parliament-Delegation of authority to extend taxation law-Notification by Govenrment- Validity--Bengal Finance (Sales Tax) Act, 1941 (Ben. VI of 1941), SS. 2, 4-Part C States (Laws) Act, 1950 (XXX of 1950), S. 2 Constitution of India, Arts. 246(4), 248(2).
HEADNOTE: The petitioners were building contractors carrying on busi- ness in Delhi, which under the Constitution of India became a Part C State. In exercise of the power conferred by Art. 246(4) of the Constitution,, Parliament enacted the Part C States (Laws) Act, 1950, by virtue of which the Chief Commissioner of Delhi issued a notification extending the operation of tile Bengal Finance (Sales Tax) Act, 1941, to Delhi. Acting under the provisions of this Act, the sales tax officer imposed tax oil the petitioners in respect of materials supplied in execution of the building contracts. After paying it for some years the petitioners challenged the validity of the assessment on the grounds, inter alia, that (1) as there was no...