TATA MOTORS LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This petition is filed mainly to challenge the constitutional validity of Section 19 of the Maharashtra Sales, Profession, Luxuries and Sugarcane Tax Laws (Amendment levy and validation) Act, 1990 ('1990 Act' for short) whereby Rule 41C of the Bombay Sales Tax Rules, 1959 has been amended retrospectively. Rule 41-C was operative during the period from 19th January, 1976 till 30th June, 1981.

(2.) The petitioners have also challenged the orders passed by the Sales Tax Authorities under the Bombay Sales Tax Act, 1959 ('Bombay Act' for short) in Assessments relating to A. Y. 1979-80 to 1981-82, wherein the petitioners' claim for full rebate / set off / refund under Rule 41-C of the Bombay Sales Tax Rules, 1959 ('Bombay Rules' for short) has been rejected. However, we do not consider it proper to adjudicate upon that issue because, admittedly, the Appeals have been filed by the petitioners against the said orders and the said appeals are pending before the Appellate Authorities constituted under the Bombay Act. Therefore, the only question to be answered in this petition is, whether Section 19 of the 1990 Act is constitutionally valid

(3.) To appreciate the arguments of the counsel on both sides relating to the constitutional validity of Section 19 of 1990 Act, it is necessary to refer to the relevant statutory provisions.