9911796707
TMI Blog1954 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 Man Singh, Advocate, with him), instructed by Sardar Singh, Agent, for the petitioners. The Judgment of the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 mills or woven on power-looms." Section 3 of the same Act provides as follows: "3. Regulation of tax on sale or purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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 The question is whether that Ordinance contravenes the provisions of Article 286(3) or has since been altered, repealed or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 a law made after the commencement of the Constitution but before the coming into operation of Act LII of 1952. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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