1967 (9) TMI 132 - SUPREME COURT

Whether section 11(4)(a) of the Central Provinces and Berar Sales Tax Act, 1947 is ultra vires Article 14 of the Constitution and consequently the notices impugned in the writ petitions from which these appeals arise are liable to be struck down and the respondents restrained from levying sales tax on the appellants for the period May 1, 1952 to October 31, 1955?

Held that:- Appeal partly allowed. The notices issued on July 8, 1959, under section 11(4) are valid in respect of the entire period from Ist November, 1952 to 31st October, 1955. As regards the alternative contention of the respondent that the notices issued in 1955 validly initiated proceedings under section 11(4) for the period from 1st February, 1953 to 31st October, 1955, we are glad to find that the majority has accepted this contention. The irregularities, if any, in the notices do not invalidate them. However, for the reasons already mentioned, we are of opinion that the impugned notices issued on July 8, 1959, are valid.