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2017 (1) TMI 581 - HC - VAT and Sales TaxJurisdiction - the appellants have challenged the amendments made to the Act not on the ground that they are violative of the fundamental rights or other provisions of the Constitution, but singularly on the ground that those amendments have been made in excess of the powers available to the State Legislature under Entry 62 List II of VII Schedule of the Constitution of India - generic interpretation of the term 'Luxury' - whether the amendments made to the Act have been enacted by the legislature within its competence and therefore, is intra vires of the Constitution of India? Held that: - Legislation stems from the experience of the evils and should not, therefore, be impeded by the particular beliefs or opinion that certain classes of people would hold. The wisdom of legislature has to be respected as being for the good of the citizenry at large and not to the sentiments of a few. The power given under the Constitution to legislate is large and wide and must be construed as such - The duty of the court is only to interpret the provisions of the Constitution in a liberal spirit and to achieve the purposes and ideals set out in the Statute. As changes come in political and social life, the legislature is competent to adopt and evolve the Statutes in such a manner so as to answer such changes. Even though the powers granted do not change, the manner of its exercise would always depend upon the evolving socio- economic and political scenario but emotions, sentiments, unfounded suspicions, wild apprehensions and imaginary threats would obtain no place while assessing the validity of such legislation. We have no doubt that the legislature has taken into consideration various criterion like the experience over the time, the mischief that is sought to be redressed, the requirements that are sought to be achieved and the purpose for which a tax is imposed. The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day, is, therefore, made by the legislature for constitutionally sound principles and cannot, therefore, be obtruded by this Court in exercise of its powers under Article 226 of the Constitution of India. The legislature must surely be given the credit of being aware of the developments on the subject from time to time and be credited with the capacity to control and exercise the purposes and requirements for which the power was committed to it under the Constitution. This is what is recognised as the doctrine of 'generic interpretation' meaning the entitlement to execute the power, with respect to new developments of the same subject that arise from time to time, under the control of the Authority to which the power is vested. The impugned amendments to the Act have been enacted by the legislature within its competence and therefore, is intra vires of the Constitution of India - appeal dismissed - decided against appellant.
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