RATHI BHATTA COMPANY Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioners, have challenged the vires of notification dated March 31, 1999 by which rule 39A of the Haryana General Sales Tax Rules, 1975 (for short, "the Rules") has been amended so as to make the brick kiln owners liable to pay lump sum tax with effect from October 1, 1998.

(2.) Learned counsel for the petitioners invited our attention to the order dated December 11, 1996 passed in C.W.P. No. 11994 of 1996 [Ranbir Singh Ram Gopal v. State of Haryana [2002] 125 STC 326 (P&H)] and submitted that in view of the decision of the division Bench, which has become final, the impugned notification should be struck down to the extent of retrospectivity.

(3.) The learned Deputy Advocate General fairly conceded that in view of the judgment of Ranbir Singh Ram Gopal's case [2002] 125 STC 326 (P&H), he is not in a position to defend the retrospective amendment in the rate of the lump sum tax payable by the brick kiln owners.