LADHURAM CHAMPALAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) The challenge in this writ petition is to section 17 of the Assam Value Added Tax Act, 2003 (for short, "the Act") and the notification dated April 5, 2007.

(2.) Section 17 of the Act reads as follows :

(3.) A bare reading of the aforesaid section would show that it enables the Government by a notification in the official gazette to, inter alia, amend any entry (including relating to the rate of tax) in any schedule to the Act. It is also provided that the rate of tax, if it is enhanced, shall not exceed 40 paise in a rupee (or 40 per cent).