LACHMI NARAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Whether the Notification No. SRO-2908 (3908 ) dated December 7, 1957 issued by the Central Government in purported excercise of its powers under Sec. 2 of the Union Territories (Laws) Act, 1950, is ultra vires the Central Government, is the principal question that arises in these appeals which will be disposed of by a common judgment.

(2.) The question has arisen in these circumstances: Section 2 of the Part C States (Laws) Act, 1950, empowered the Central Government to extend by notification in the Official Gazette, to any Part C State, or to any part of such State, with such restrictions and modifications as it thinks fit, any enactment which is in force in a Part A State. In exercise of this power, the Central Government by a Notification No. SRO 615 dated the 28th April 1951, extended to the then Part C State of Delhi, the Bengal Finance (Sales-tax) Act, 1941 (for short, the Bengal Act), with, inter alia, these modifications:

(3.) For the Schedule of the Bengal Act, this Notification substituted a modified Schedule of goods exempted under Section 6. The relevant items in the modified Schedule were as follows: