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CIVIL APPELLATE JURISDICTION : Civil Appeal No. 194 of 1962. Appeal by special leave from the order dated July 15, 1960, of the Mysore High Court in Writ Petition No. 719 of 1960. N.C. Chatterjee and S. S. Shukla, for the appellant. N.S. Bindra and P. D. Men-on, for the respondents. 1962. September 25. The Judgment of the Court was delivered by KAPUR, J.-This is an appeal. by special leave against the judgment and order of the High Court of Mysore dismissing the assessee's petition under Art. 226 of the Constitution for quashing the order of assessment relating to two quarters i. e. from April 1, 1957 to September 30, 1957, under the Mysore Sales Tax Act, Act VI of 1948. The appellant is a firm registered under the Mysore Sales Tax Act and was assessed to sales tax on a return of over Rs. 58,36,422.26 Nps and the tax imposed on that sum at .02 Nps per rupee was Rs. 1,16,728.44 Nps. The grievance of the appellant was that according to the Mysore Sales Tax Act he was liable to sales tax at the rate of 3 pies for every rupee on the turnover and calculated on that basis the amount of tax would be Rs. 91,690/- but after the amendment of the Indian Coinage Act (Act 3 of 1906) by the Amending Act 31 of 1955 the rate of sales tax which was levied on the appellant's Beth is was .02 Nps per rupee and thus the appellant was called upon to pay Rs. 25,038/-more than he would have paid if he had been charged at the rate of 3 pies per rupee. It was contended on behalf of the appellant in the High Court and before us that this amounted to enhancement of tax which was illegal- because the tax had not been increased in the manner provided under the Constitution and thus it was a breach of Art. 265 of the Constitution and was therefore void and illegal. Under the amended Indian Coinage Act provision was made in s. 14 for the substitution of value expressed in annas, pace and pies by value expressed in naya paisa, which was the new coinage introduced under the amended Act. Section 14 reads as under:-

(a) where the recommendation required was that of the Governor either by the Governor or by the President ;
(b)....................................................
(c).....................................................

Consequently the tax cannot be challenged on the ground that it is contrary to the provisions of the Constitution. Secondly, it was submitted that the Indian Coinage Act, being a Central Act dealing with " coinage and legal tender" under item 36 of List I, could not change the rate of tax under the Mysore Sales Tax Act. It is unnecessary to decide this question because if the Central Act i.e. the Indian Coinage Act, has not the effect of changing 3 pies into .02 Nps in the rate of tax leviable under the Mysore Sales Tax Act, the Mysore Existing Laws (Construction of References to Values) Act, 1957, which has been set out above has made a provision for charging the tax in terms of naya paisas instead of pies. Therefore the levy of tax in terms of naya paisas is not unconstitutional nor is it a taxing measure but it deals merely with the conversion of the old coinage into new coinage.