DESH RAJ PARSHOTAM LAL Vs. STATE PUNJAB

JUDGEMENT

(1.) In this set of four Civil Writ Petition Nos. 2145, 2459 and 1978 and No. 3316 for 1977 the primary and indeed the only challenge laid is against the constitutional validity of S. 8(1), (2), (2-A) and S. 9(2), (3) of the Central Sales Tax Act, 1956 (hereinafter referred to as the Act).

(2.) In view of what follows, it is wholly unnecessary to advert to the facts. It would, however, suffice to mention that the primary consideration for placing these cases before the Full bench was the apparent conflict between the Single Bench decision of this Court in Malwa Sugar Mills Co. Ltd. v. The Assessing Authority (Excise and Taxation Officer), Sangrur, (1976) 38 STC 39 (Punj), and the subsequent Division Bench judgment reported in Babu Ram Jagdish Kumar & Co. v. The State of Punjab, (1976) 38 STC 259 (Punj).

(3.) Mr. R. C. Dogra and Mr. Shaukat All, appearing for the petitioners in all the four cases, have frankly conceded their total inability to lay any challenge to the vires of S. 8 and S. 9 of the Act in face of the binding precedent of the Supreme Court. Both the learned counsel have very fairly brought to our notice that in State of Tamil Nadu v. Sitalakshmi Mills Ltd., (1974) 33 STC 200: (AIR 1974 SC 1505), their Lordships of the Supreme Court repelled the twin challenge to their validity raised on the basis of Art. 301 of the Constitution of India and an argument of abdication of legislative authority by Parliament. It has been fairly conceded that, in view of this judgment and those referred to below, nothing now survives in the present cases.