JETHANAND AND BROS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision under Sec. 14 of the Rajasthan Sales Tax Act is directed against an appellate order of the Deputy Commissioner Sales Tax (Appeals) Jodhpur dated 12. 9. 1961 and is bound to succeed.

(2.) THE petitioners M/s. Jethanand are dealers carrying on the business of Tobacco, tobacco leaves Zarda etc. For the assessment year 1. 4. 56 to 3. 3. 57 the petitioner firm was assessed to a tax of Rs. 904/- and a penalty of Rs. 125/- was also imposed on it under the provisions of Sec. 16 (1) (b) and (c) of the Sales Tax Act. THE validity of the imposition of the penalty is challenged on the ground that the rules for the violation of which this penalty has been imposed were not in force on the date the penalty was imposed. Reliance is placed on a decision of the Rajasthan High Court reported as Tulsiram Pannalal Vs. State of Rajasthan in RLW Volume XII, 1961, page 265. We have perused this ruling. It has been made clear in this ruling that the Rajasthan Sales Tax Rules were not published after the coming into force of the Rajasthan Sales Tax Act until the enactment of the Rajasthan Sales Tax Validity Act 1959. This Act which came into force on 17th December, 1959 purported to give the rules retrospective effect so as to bring them into force from the 1st day of April, 1955. But the Rajasthan High Court held that so far as Sec. 16 and the rules to give effect to the purposes of their said Sec. 16 were concerned, could not be given retrospective effect as that would be offending against Art. 20 of the Constitution. It is, therefore, clear that these rules had no validity or force before the 17th December, 1959. THE impugned orders of the learned Sales Tax Officer and the Deputy Commissioner were passed much earlier than 17th December, 1959, and therefore, are invalid and illegal.