YASH PAL GARG Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) This group of 18 writ petitions raises a common question. The facts in each of them are more or less the same. They were heard by us together. We propose to dispose them of by a common judgment. The Himachal Pradesh Passengers and Goods Taxation Act, 1955 was in force in this State. Under it, the various articles of trade in the State, carried by road in motor vehicles/trucks or fleated by rivers were subjected to a certain tax.

(2.) The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Ordinance, 1976 (Ordinance No. 5 of 1976) was promulgated under which the State purported to levy an additional tax, over and above the tax levied or leviable under the Himachal Pradesh Passengers and Goods Taxation Act, 1955, on every kind of goods which were specified in column 2 of the Schedule at the rate specified against the goods in Column 3. The Ordinance was replaced by the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976 (H. P. Act No. 34 of 1976).

(3.) The Statement of Objects and Reasons given at the time of the introduction of the Bill, said : in order to mobilise additional resources, it was proposed to levy a tax on fruits which are carried by road The Legislative Assembly was not in session and circumstances existed which rendered it necessary for the Government to take immediate action for promulgating an Ordinance under Article 213 of the Constitution Accordingly, Ordinance, i e., the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Ordinance, 1976 (Ordinance No. 5 of 197(6) was promulgated."