SALGAOCAR MINING INDUSTRIES LIMITED Vs. STATE OF GOA

JUDGEMENT

(1.) THE question involved in this petition under Article 226 of the Constitution is whether the Goa, Daman and Diu Barge (Taxation of Goods) Act, 1985 (hereafter referred to as the Act of 1985) is invalid in view of the provisions of Article 301 and Article 304 (b) of the Constitution of India?

(2.) WE shall first state the background. The Goa, Daman and Diu Barge (Taxation on Goods) Rules, 1978 was enacted. However, the same came to be challenged in this Court and the Division Bench of this Court by passing order dated 10th October, 1983 in Special Civil Application No. 123 /b of 1980 struck down the same on the ground that the provisions of Article 301 and Article 304 (b) was not followed, in as much as the Bill was introduced without Presidential assent in State Legislature and there was no assent obtained to the said Act under Article 255 of the Constitution. Further, it was held that there was nothing to show except the statement and objects of the Act that it was a levy compensatory in nature. In the affidavit in reply filed in that matter, there was nothing pointed out how the levy was regulatory or compensatory in nature.

(3.) IN our case the statement of object and reasons mentioned for the present Act are as follows :