REGENT COMPUTRONICS PVT. LTD.

D.P. METALS Appellant

V/S

STATE OF RAJASTHAN Respondents

Referred Judgements :-

RESCH VS. THE FEDERAL COMMISSIONER OF TAXATION [REFERRED TO]
STATE OF HARYANA AND ORS. VS. SANTLAL AND ANOTHER [REFERRED TO]
UNITED PROVINCE VS. ATIQA BEGUM [REFERRED TO]
N B KHARE VS. STATE OF DELHI [REFERRED TO]
STATE OF MADRAS VS. V G ROW:THE UNION OF INDIA AND THE STATE OF TRAVANCORE COCHIN [REFERRED TO]
HIMMATLAL HARILAL MEHTA VS. STATE OF MADHYA PRADESH [REFERRED TO]
NAVINCHANDRA MAFATLAL BOMBAY VS. COMMISSIONER OF INCOME TAX BOMBAY CITY [REFERRED TO]
KAVALAPPARA KOTTARATHIL KOCHUNI MOOPIL NAYAR RAVUNNIARATH UNNIMALU AMMA DEVAKI AMMA RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON RAVUNNIARATH RAJAN MENON K C GOPALAN UNNI THATHUNNI NAIR MANNARGHAT MOOPIL NAIR VS. STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATES OF MADRAS AND KERALA:STATE OF MADRAS:STATE OF MADRAS [REFERRED TO]
BALDEO SINGH VS. COMMISSIONER OF INCOME TAX DELHI AND AJMER [REFERRED TO]
ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
BALAJI VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE AKOLA [REFERRED TO]
KHYERBARI TEA CO LIMITED KHYERBARI TEA CO LIMITED VS. STATE OF ASSAM:DESSAI AND PARBUTTIA TEA CO LTD [REFERRED TO]
R ABDUL QUADER AND CO VS. SALES TAX OFFICER 2ND CIRCLE HYDERABAD [REFERRED TO]
COMMISSIONER OF COMMERCIAL TAXES BOARD OF REVENUE MADRAS VS. RAMKISHAN SHRIKISHAN JHAVER [REFERRED TO]
MOHAMMAD FARUK VS. STATE OF MADHYA PRADESH [REFERRED TO]
HARAKCHAND RATANCHAND BANTHIA VS. UNION OF INDIA [REFERRED TO]
CHECK POST OFFICER VS. K P ABDULLA AND BROS [REFERRED TO]
E P ROYAPPA VS. STATE OF TAMIL NADU [REFERRED TO]
GIRDHARI LAL NANNELAL VS. SALES TAX COMMISSIONER M P [REFERRED TO]
R S JOSHI SALES TAX OFFICER GUJARAT J S JOSHI SALES TAX OFFICER GUJARAT VS. AJIT MILLS LTD:IDAR TALUKA SAHAKARI [REFERRED TO]
MANEKA GANDHI VS. UNION OF INDIA [REFERRED TO]
AJAY HASIA VS. KHAUID MUJIB SEHRAVARDI [REFERRED TO]
INDIAN EXPRESS NEWSPAPERS BOMBAY PRIVATE LIMITED BENNETT COLEMAN AND COMPANY LIMITED STATESMAN LIMITED KASTURI AND SONS LIMITED ANANDA BAZAR PATRIKA LIMITED VS. UNION OF INDIA [REFERRED TO]
SODHI TRANSPORT CO VS. STATE OF UTTAR PRADESH [REFERRED TO]
STATE OF MADHYA PRADESH VS. BHARAT HEAVY ELECTRICALS [REFERRED TO]
TRIPURA GOODS TRANSPORT ASSOCIATION VS. COMMISSIONER OF TAXES [REFERRED TO]
MAHAVEER CONDUCTORS VS. ASSISTANT COMMERCIAL TAXES OFFICER WARD III CIRCLE C JODHPUR RAJASTHAN [REFERRED TO]

JUDGEMENT

(1.) IN these writ petitions, since common questions of law are involved and, therefore, we deem it proper to decide them by a common order.

(2.) BY these writ petitions, the petitioners have challenged the constitutional validity of Section 78(5) of the Rajasthan Sales Tax Act, 1994 (for short `the Act'). It is relevant to mention here that except writ petitions No. 2541 of 1999 and 1103 of 2000, all the five writ petitions were initially filed as Original Applications before the Rajasthan Taxation Tribunal, Jodhpur and on its abolition, they have been transferred to this Court.

(3.) HE has further urged that once it is established that the provision of the Statute is within the statutory competence of the State legislature, an obligation has been cast on certain persons to divulge information or carry documents in relation to goods in movement, on failure to do so, providing consequences for such a failure necessarily follows within the scope of the said legislation. The quantum of penalty prescribed for any alleged breach of the provision of the Statute which is within the legislative competence of the State being matter of policy cannot be examined by the Court by way of judicial review.

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D P METALS Vs. STATE OF RAJASTHAN

Referred Judgements :-

JUDGEMENT

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