REGENT COMPUTRONICS PVT. LTD.

STATE OF WEST BENGAL Appellant

V/S

ANAL CHOWDHURY Respondents

Referred Judgements :-

MADURAI DISTRICT CENTRAL CO-OPERATIVE BANK LTD. V. THIRD ITO [REFERRED TO]
FISHER'S CASE [REFERRED TO]
MATHEWS V. CHICKORY MARKETING BOARD [REFERRED TO]
HARI KRISHNA BHARGAV V. UNION OF INDIA [REFERRED TO]
MUMBAI GRAHAK PANCHAYAT V. STATE OF MAHARASHTRA [REFERRED TO]
OM PRAKASH PURI V. STATE OF W.B. [REFERRED TO]
HARAKCHAND RATANCHAND BANTHIA V. UNION OF INDIA [REFERRED TO]
CIT V. RAJA BENOY KUMAR SAHAS ROY [REFERRED TO]
COMMISSIONER,HINDU RELIGIOUS ENDOWMENTS V. SRI LAKSHMINDRA THIRTHA SWAMIAR OF SHRI SHIRUR MUTT [REFERRED TO]
BANK NATIONALISATION CASE [REFERRED TO]
BENNETT COLEMAN AND CO. LTD. V. UNION OF INDIA [REFERRED TO]
HAZARI MAL KUTHIALA V. ITO [REFERRED TO]
RALLA RAM V. PROVINCE OF EAST PUNJAB [REFERRED TO]
BAR COUNCIL,U.P. V. STATE OF U.P. [REFERRED TO]
GANGA SUGAR CORPORATION LTD. V. STATE OF U.P. [REFERRED TO]
NAVINCHANDRA MAFATLAL BOMBAY VS. COMMISSIONER OF INCOME TAX BOMBAY CITY [REFERRED TO]
THAKUR AMAR SINGHJI VS. STATE OF RAJASTHAN [REFERRED TO]
M P V SUNDARARAMIER AND COMPANY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
EXPRESS NEWSPAPER PRIVATE LTD VS. UNION OF INDIA [REFERRED TO]
CHATURBHAI M PATEL VS. UNION OF INDIA [REFERRED TO]
ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
CALCUTTA GAS COMPANY PROPRIETARY LIMITED VS. STATE OF WEST BENGAL [REFERRED TO]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
STATE OF MADRAS VS. N K NATARAJA MUDALIAR [REFERRED TO]
STATE OF MYSORE VS. D CAWASJI AND COMPANY:M GOVINDAPPA [REFERRED TO]
A B ABDUL KADIR VS. STATE OF KERALA [REFERRED TO]
MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD VS. BEN HIRABEN MANILAL [REFERRED TO]
UNION OF INDIA VS. BOMBAY TYRE INTERNATIONAL LIMITED [REFERRED TO]

JUDGEMENT

(1.) The State of West Bengal appeals against the judgment of a learned single judge declaring that the West Bengal Entertainment-cum-Amusements Tax Act, 1982, violated Article 301 of the Constitution and was on that ground ultra vires and void.

(2.) The aforesaid Act imposed an annual tax of Rs. 50 per television set, on the holder of the television set. The learned judge below held that television was a form of intercourse within the meaning of Article 301 of the Constitution. The impugned tax impeded the intercourse and thus infringed the free intercourse throughout the territory of India guaranteed by Article 301. The Act was not saved by Article 304.

(3.) At the hearing before the learned single judge, counsel for the parties made their submissions on other points of challenge, namely, that the State legislature lacked competence to enact this statute and that Article 19(1)(a) of the Constitution was violated. The learned judge, however, chose not to express any opinion on the points. To avoid remand and delay, we have heard the learned counsel on all the points.

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STATE OF WEST BENGAL Vs. ANAL CHOWDHURY

Referred Judgements :-

JUDGEMENT

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