SUPDT OF TAXES DHUBRI SUPDT OF TAXES DHUBRI SUPDT OF TAXES DHUBRI SUPDT OF TAXES TINSUKIA Vs. ONKARM NATHMAL TRUST:ASSAM JUTE SUPPLY CO LTD:LAKSHMICHAND INDRA CHAND:THANAI TEA ESTATE

JUDGEMENT

(1.) These appeals by special leave raise the question of the validity of notices of demand under the Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act. 1961 hereinafter referred to as the New Act.

(2.) The Assam Taxation (on Goods Carried by Road or Inland Waterways) Act, 1954 hereinafter referred to as the Old Act was passed by the Assam Legislature in 1954. On 26 September, 1960 this Court declared the Old Act to be ultra vires the Constitution on the ground that prior sanction of the President was not taken. On 6 April, 1961 the New Act was passed by the Assam Legislature. The New Act was published in the Gazette on 15 April, 1961. The New Act was to remain in force with retrospective effect from 24 April, 1954 up to 3 March, 1962.

(3.) On 28 July, 1961 the New Act was challenged by about 485 assessees in the Assam High Court. The High Court passed an order staying all proceedings. The order staying proceedings continued till the New Act was held ultra vires the constitution by the High Court. On 1 August, 1963, the High Court held the New Act to be ultra vires. On 1 August, 1963 the High Court granted certificate of fitness to appeal to this Court.