TMI Blog1961 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... le. There is no discrimination between persons similarly placed. By making a distinction between persons selling betel leaves and those selling vegetables no infringement of Article 14 is established. As it is a valid fee it cannot be said that it is an infringement of Article 19(1)(g) of the Constitution. - Petition No. 10, 11 of 1959 - - - Dated:- 14-3-1961 - DAS S.K. AND KAPUR J.L. AND HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IX of 1954), hereinafter referred to as the "Act". The petitioner in W.P. No. 10/59 Ram Bux Chaturbhuj and some other Pan (betel leaves) sellers filed a petition in the High Court of Rajasthan challenging the notice sent to them but that petition was dismissed by the High Court. They obtained a certificate for appealing to this Court and also obtained special leave to appeal to this Court but subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment may, by notification in the Official Gazette, exempt from tax the sale of any goods or class of goods or any person or class of persons on such conditions and on payment of such fee as may be specified in the notification." Section 10 of the Act deals with assessment and Schedule 2 contains the articles on which no sales tax is payable under the Act. Item 2 of that Schedule is as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act. It was next submitted that the notification dated April 1, 1958, which exempts betel leaves from the imposition of sales tax on the condition that the dealer holds a valid certificate of exemption on payment of Rs. 10 annual fee is an indirect method of levying the tax and is an impositio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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