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Kultar Singh and Bros. and ors. Vs. the State of Punjab and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtPunjab and Haryana High Court
Decided On
Case NumberCivil Writ Petition No. 329 of 1978
Judge
Reported in[1979]44STC330(P& H)
AppellantKultar Singh and Bros. and ors.
RespondentThe State of Punjab and ors.
Appellant Advocate R.C. Dogra and; Shaukat Ali, Advs.
Respondent Advocate I.S. Tiwana, Additional Adv.-General
DispositionPetition dismissed
Cases ReferredRattan Lal & Co. v. Assessing Authority
Excerpt:
.....judge in a writ petition filed under article 226 of the constitution of india. in a writ application filed under articles 226 and 227 of constitution, if any order/judgment/decree is passed in exercise of jurisdiction under article 226, a writ appeal will lie. but, no writ appeal will lie against a judgment/order/decree passed by a single judge in exercising powers of superintendence under article 227 of the constitution. .....punjab general sales tax act, 1948, and sections 8 and 9 of the central sales tax act, 1956.the learned counsel for the petitioner concedes that the matter is concluded against him by the full bench judgment in desk raj parshotam lal v. state of punjab [1978] 42 s.t.c. 429 (f.b.) (civil writ petition no. 2145 of 1978 decided on 24th july, 1978), as regards the vires of sections 8 and 9 of the central sales tax act. the counsel further concedes that the vires of section 5 of the punjab general sales tax act has been upheld in rattan lal & co. v. assessing authority [1970] 25 s.t.c. 136 (s.c.). in view of the aforesaid binding precedents, no challenge to the vires of the statutes can now be raised. 2. in view of the aforesaid position, the writ petition is dismissed. because of the fair.....
Judgment:
ORDER

S.S. Sandhawalia, C.J.

1. The primary challenge in this writ petition is to the constitutionality of Section 5 of the Punjab General Sales Tax Act, 1948, and Sections 8 and 9 of the Central Sales Tax Act, 1956.The Learned Counsel for the petitioner concedes that the matter is concluded against him by the Full Bench judgment in Desk Raj Parshotam Lal v. State of Punjab [1978] 42 S.T.C. 429 (F.B.) (Civil Writ Petition No. 2145 of 1978 decided on 24th July, 1978), as regards the vires of Sections 8 and 9 of the Central Sales Tax Act. The counsel further concedes that the vires of Section 5 of the Punjab General Sales Tax Act has been upheld in Rattan Lal & Co. v. Assessing Authority [1970] 25 S.T.C. 136 (S.C.). In view of the aforesaid binding precedents, no challenge to the vires of the statutes can now be raised.

2. In view of the aforesaid position, the writ petition is dismissed. Because of the fair stand taken by the Learned Counsel for the petitioners, the parties are left to bear their own costs.


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