SUBHAG SINGH GURCHARAN SINGH Vs. SALES TAX COMMISSIONER

JUDGEMENT

(1.) These are two Letters Patent Appeals and nine Civil Writ Petitions. Some Writ Petitions in which similar points arose for determination were dismissed by Dalip Kapur J. on September 27, 1972, the main judgement being in Civil Writ Petition No. 1324 of 1969. The two Letters Patent Appeals mentioned above, namely, L. P. As Nos. 274 and 275 of 1972, have been filed against the said judgment in Civil Writ Petitions Nos. 1289 and 1324 of 1969, respectively. The nine Writ Petitions mentioned above, namely. Civil Writ Petitions Nos. 431 to 433 and 1435 of 1973, and Civil Writ Petitions Nos. 803, 809, 849, 850 and 891 of 1974, involve similar points and, therefore, the said Writ Petitions and the two Letters Patent Appeals Nos. 274 and 275 of 1972 have been heard together by us.

(2.) The petitioners in the two Writ Petitions, out of which the two Letters Patent Appeals have arisen, and in all the other nine Writ Petitions (hereinafter referred to as the "petitioners"), are all dealers registered as such under the Bengal Finance (Sales Tax) Act, 1941, as in force in the Union Territory of Delhi (hereinafter referred to as the "Sales Tax Act"). The challenge in the various Writ Petitions is against assessment orders passed against the respective parties in different years by the concerned Sales Tax Officers, and against a notification No F. 4(33)/64-Fin. (B) dated June 30, 1965, issued by the Under Secretary, Finance (Expenditure), Delhi Administration, Delhi.

(3.) The various petitioners, as registered dealers, have been issued registeration certificates as provided in the Act. They have been dealing, inter alia, in disposal goods viz., old motor vehicles, and old motor parts. They have been purchasing old motor vehicles which belong to and have been condemned by the Defence Ministry in public auction conducted by Government auctioneers under instructions from the Director General, Supplies and Disposals, New Delhi. After purchase, the petitioners have been dismantling the old motor vehicles and re-selling the various parts, particularly the separated motor tyres and tubes, either to registered dealers or to unregistered dealers or to consumers.