SOOIA SINGH Vs. STATE OF TEPSU

JUDGEMENT

(1.) The short point raised on this petition filed in this Court under Article 32 of the Constitution is whether the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006 (N0 XXXIII of 2006) which was promulgated on 6-11-1949 has become void since the date of the commencement of the Constitution.

(2.) Article 286 (3) of the Constitution of India runs as follows:

(3.) The result, therefore, is that there is no substance in this petition and we dismiss it with costs.