MUMBAI GRAHAK PANCHAYAT Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) ALL these petitions under Article 226 of the Constitution of India raise a question about the validity of the Maharashtra Luxury -cum -Entertainment and Amusement Tax on Holders of Television Sets Act, 1982 (hereinafter referred to as 'the Act').

(2.) WRIT petition No. 1454 of 1982 is filed by the Mumbai Grahak Panchayat, a society registered under the Societies Registration Act, 1960, Apart from the Chairman and the Honorary Secretary of the said Panchayat, there are three other petitioners in the said petition. The fourth petitioner is the Consumers Guidance Society of India of which the fifth petitioner is the vice -president. Petitioner No. 6 is a dealer in television sets carrying on business under the name and style of Sonal Agencies, which is a partnership firm. Writ petition No. 1463 of 1962 is filed by two individuals who are owners of television sets. The petitioner in writ petition No. 1508 of 1982 is a member of the Legislative Council of the State of Maharashtra. The petitioner in writ petition No. 1514 of 1982 is also an owner of a television set. As the main grounds on which the constitutional validity of the Act has been challenged in all these four petitions are the same, they have been heard together and are being disposed of by this judgment.

(3.) THERE is a provision for refund made in Section 5(5) of the Act which provides that if an owner of a television set claims that he shall not use or proves that he has not used the set throughout the year or half year for which the tax is paid, the taxes paid by him can be refunded to him if he applies for a certificate of exemption from payment of tax of the relevant period during which he has not used the set. We are not concerned with Section 8 which provides for an appeal against the amount of tax and penalty. Section. 10 provides for the rule -making power of the State Government and Section 11 provides for the power to the State Government to do anything which appears to it to be necessary or expedient for the purpose of removing any difficulty which arises in giving effect to any of the provisions of the Act. This power, however, cannot be exercised after the expiry of two years from the commencement of the Act. The Act is thus a very short measure having 11 sections.