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PETITIONER: SALES TAX OFFICER, CUTTACKAND ANOTHER
Vs.
RESPONDENT: M/s. B. C. PATEL & CO.
DATE OF JUDGMENT: 15/04/1958
BENCH: DAS, SUDHI RANJAN (CJ) BENCH: DAS, SUDHI RANJAN (CJ) AIYYAR, T.L. VENKATARAMA DAS, S.K. SARKAR, A.K. BOSE, VIVIAN
CITATION: 1958 AIR 643 1959 SCR 520
ACT: Sales Tax-Notification enforcing the charge not wholly in consonance with the charging provision-Validity-Assessment for periods both before and after the Constitution-Legality- Orissa Sales Tax Act, 1947 (Orissa XIV Of 1947), s. 4--Constitution of India, Art. 186.
HEADNOTE: This appeal by the Sales Tax authorities was directed against the judgment and order of the Orissa High Court, passed under Art. 226 of the Constitution, quashing five orders of assessment covering five quarters made against the respondents who carried on the business of collection and sale of Kendu leaves in the erstwhile Feudatory State of Pallaliara to which, on its merger into the province of Orissa on January 1, 1948, the provisions of the Orissa Sales Tax Act, 1947, were extended on March 1, 1949. On the same date the Government of Orissa issued a notification under S. 4(1) of the Act which was in the following terms: " In exercise of the powers conferred by sub-section (1) of Section 4 Of the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947), as applied to Orissa State, the Gover...