STATE OF PUNJAB Vs. MESSRS THAKUR DASS

JUDGEMENT

(1.) BY this judgment I shall dispose of four appeals, Second Appeals from Orders Nos. 46 to 49 of 1967, directed against four different judgments dated the 13th of March, 1967, of Shri Diali Ram Puri, District Judge, Ferozepore, holding that notification No. 3483 -E&T -54/713(CH) dated the 5th of August, 1954, issued by the Punjab Government under section 6 of the East Punjab General Sales Tax Act, 1948 (now known as the Punjab General Sales Tax Act hereinafter to be referred to as the Act) was ultra vires of the provisions of Central Act No. 52 of 1952 and that the civil court, therefore, had jurisdiction to entertain suits brought by the respondents in the four appeals for the recovery of different amounts realized from them by the Sales Tax authorities for the years 1959 to 1962 under that notification.

(2.) THE circumstances leading to the institution of the four appeals may now be stated. The Act came into force on the 15th of November, 1948. Its charging section was in these terms:

(3.) THUS , an immunity was enjoyed by the dealers in edible oils from the payment of sales tax.