TMI Blog1954 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... VIVIAN BOSE AND GHULAM HASAN JJ. Represented by: C.K. Daphtary, Solicitor-General for India, and J.N. Kaushal, Senior Advocate, (P.G. Gokhale, Advocate, with them), instructed by R.H. Dhebar, Agent, for respondent No. 1. C.K. Daphtary, Solicitor-General for India, (Porus A. Mehta, and P.G. Gokhale, Advocates, with him), for respondent No. 2. S.P. Sinha, Senior Advocate, (Bakshi Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been reserved for the consideration of the President and has received his assent." The Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act No. LII of 1952) declared certain commodities as essential for the life of the community. In the schedule appended to the Act Item 8 relates to "all cloth, woven on hand-looms, coarse and medium cotton cloth made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect contravention of Article 286(3) of the Constitution. There does not appear to be any substance in this contention. Section 3 is in line with Article 286(3) and there is no inconsistency between that section and the relevant provision of the Constitution. The petitioners are sought to be taxed under the Ordinance XXXIII of 2006, which, as an existing law, has been continued by Article 372. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent and has not received his assent. This provision clearly points to post-Constitution law, for there can be no question of an existing law continued by Article 372 being reserved for the consideration of the President for receiving his assent. As we are concerned in this application with a pre-Constitution law, it is not necessary for us to express any opinion as to the validity or otherwise of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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