Search Results Page

Search Results

1 - 10 of 28 (0.97 seconds)
A.B. Abdul Kadir & Ors Etc vs State Of Kerala on 12 November, 1975 cites

Jaora Sugar Mills (P) Ltd vs State Of Madhya Pradesh And Others on 19 April, 1965

Argument has also been advanced by Mr. Krishnamurthy Iyer that the impugned Act is a colourable piece of legislation because what is sought to be done is to validate the levy made under provisions of law which were found to have been repealed. It is further pointed out that those provisions of law were found by this Court to be similar to the provisions of the Central Execises and Salt Act and as such, those provisions were beyond the competence of a State Legislature. Any levy made under those provisions cannot, according to the learned counsel, be validated by the State Legislature. The above argument has a seeming plausibility, but, on deeper examination, we find it to be not tenable. It is no doubt true, as stated by (1) [1970] 2 S.C.R. 52 705 this Court in the case of Jaora Sugar Mills (P) Ltd. v. State of Madhya Pradesh & Ors..(1) that when an Act passed by a State Legislature is invalid on the ground that the State Legislature did not have legislative competence to deal with the topics covered by it, in that event even Parliament cannot validate such an Act, because the effect of such attempted validation, in substance, would be to confer legislative competence on the State Legislature in regard to a field or topic which, by the relevant provisions of the schedules to the Constitution, is outside its jurisdiction. Where a topic is not included within the relevant List dealing with the legislative competence of the State Legislature, Parliament, by making a law cannot attempt to confer such legislative competence on the State Legislatures. The above principle would, however, have no application where, as in the present case, what is sought to be done is to validate the recovery of licence fee for stocking and vending of tobacco. The impugned provisions under which that levy is sought to be made with a retrospective effect have nothing to do, as already pointed out above, with production and manufacture of tobacco. The levy is sought to be made as luxury tax which is within the competence of the State Legislature and not as excise duty which is beyond the legislative competence of the State Legislature. If the levy in question can be justified under a provision which is within the legislative competence of the State Legislature, the levy shall be held to be validly imposed and cannot be considered to be impermissible.
Supreme Court of India Cites 22 - Cited by 49 - P B Gajendragadkar - Full Document
1   2 3 Next