KALIRAM RAMKUMAR Vs. SALES TAX OFFICER KALAHANDI

JUDGEMENT

(1.) BOTH these writ applications are heard together as the parties are same and the facts and points of law involved in both of them are common. O. J. C. No. 1551 of 1980 relates to the period 1973-74 and O. J. C. No. 1552 of 1980 relates to the period 1974-75.

(2.) THE only point raised by the petitioners in these writ applications is as to whether the Notification dated 5th July, 1976 (annexure-3), issued by the State Government in the Finance Department in exercise of the powers under section 8 (5) of the Central Sales Tax Act, 1956, rescinding the earlier Notification dated 8th December, 1966 (annexure-1), with retrospective effect, namely, with effect from 1st April, 1973, can be sustained.

(3.) IT is well-settled that the power to legislate with retrospective effect is not exercisable by a delegate unless specifically empowered by some statute. Nothing has been brought to our notice that such power was conferred upon the State Government to issue the notification in question (annexure-3) from a retrospective date. In that view of the matter, we allow the writ applications and hold that the said notification (annexure-3) shall have its effect only from the date of its publication in the Gazette, i. e. , 5th July, 1976. Consequently, the impugned orders of assessment (annexure-2 to each of the writ applications) are hereby quashed and the matter is remitted back to the Sales Tax Officer (opposite party No. 1) to make fresh assessments in view of our decision with respect to the liability under the Central Sales Tax Act for the period in question. There shall be no order as to costs. Writ applications allowed.