ASSESSING AUTHORITY Vs. AMIR CHAND OM PARKASH

JUDGEMENT

(1.) THIS order will dispose of three appeals under clause 10 of the Letters Patent (L. P. A. Nos. 12, 13 and 126 of 1973) and General Sales Tax Reference No. 12 of 1972, which all raise a common question of law. The three appeals relate to Punjab whereas the business is carried on by the assessee in the sales tax reference at Ambala Cantonment in Haryana, but, for the purpose of the decision of the law point, there is hardly any difference between the law as applicable to the two States.

(2.) SECTION 5 of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), is the taxing section. Sub-section (1) of this section is to the following effect: Subject to the provisions of this Act, there shall be levied on the taxable turnover of a dealer a tax at such rates, not exceeding seven paise in a rupee as the State Government may by notification direct: Provided that a tax at such rate, not exceeding ten paise in a rupee, as may be so notified, may be levied on the sale of luxury goods as specified in Schedule A appended to this Act from such date as the State Government may by notification direct. The State Government after giving by notification not less than thirty days' notice of its intention so to do may by like notification add to, or delete from, this schedule, and thereupon this schedule shall be deemed to have been amended accordingly.

(3.) SUBSEQUENTLY, some changes have been made by the Haryana State with regard to the rate or the period for which the notice is to be given. However, this does not in any way affect the matter before us. The sole point for decision before us is, whether, if an article is specified by the State Government in Schedule A not specifically, but only in a generic form and then a question arises, whether a particular article answering that general description is a "luxury goods" and, therefore, liable to tax at the enhanced rate, as provided in the proviso to Sub-section (1) of Section 5 of the Act, the question can be gone into by this court.