GANESH OIL MILLS LTD Vs. STATE OF J&K

JUDGEMENT

(1.) THE dispute in this batch of writ petitions and letters patent appeals relates to vires of sub -section (5) of section 3 of the J&K Levy of Tolls Act, Samvat 1995 (1938 A.D),(hereinafter referred to as the Act) and the notification, SRO 80 dated 30 -3 -2000, issued thereunder.

(2.) SUB -section (5) was inserted by amendment in 1997 vide Jammu and Kashmir Taxation Laws (Amendment) Act, 1997. The provisions underwent a minor amendment in 1999 vide Jammu and Kashmir Taxation Laws (Amendment) Act, 1999. So amended, it runs as under: - -

(3.) NOTIFICATION , SRO 184 of 1997 dated 30 -5 -1997, was issued in exercise of the powers under the aforesaid provision levying additional toll on edible oil imported into the State for re -sale, at the rate of 4% on value of the commodity with immediate effect. The notification was challenged in various writ petitions before this court. By judgement titled Shakti Traders v. State of J&K dated 14 -3 -2001, reported in 2001 JKLR 392 the notification was quashed by Division Bench as being violative of Articles 301 and 304 of the constitution of India. During the pendency of the said writ petitions notification impugned in these writ petitions/appeals was issued vide SRO 80 dated 30 -3 -2000 with effect from 1 -4 -2000. The said notification may also be quoted here itself as under: - -