NARANDAS HARGOVINDDAS Vs. GUJARAT SALES TAX TRIBUNAL

JUDGEMENT

(1.) The same question has been referred to us in both these matters and the question is-

(2.) We now find that the Supreme Court in ANANT MILLS V. STATE OF GUJARAT A. I. R. 1975 S. C 1234 has reversed the decision of the Gujarat High Court on appeal and has now been held that such a provision is not ultra vires or violative of Article 14 of the Constitution. Khanna J. delivering the judgment of the Supreme Court has observed at page 1249-

(3.) In view of this decision of the Supreme Court it is now clear that the view taken by the Gujarat High Court in the same matter against which the appeal was taken to Supreme Court no longer survives and hence the question referred to us must be answered in the following manner- The provisions of the relevant Sales Tax Act by which a condition is imposed upon the appellant that he should deposit the amount of the tax assessed before the appeal can be entertained is not violative of Article 14 of the Constitution and is not ultra vires.