TMI Blog1978 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... titutional validity of section 20(5) of the Punjab General Sales Tax Act is the sole issue that has been debated in this set of nineteen connected writ petitions. 2.. As is manifest from the above, the question being pristinely legal, any reference to the facts is hardly of any relevance and it deserves notice that the learned counsel for the petitioner did not even remotely do so. However, to appreciate the contentions raised and noticed hereafter, it becomes necessary to recall albeit briefly the legislative history of the aforesaid provision. 3.. When originally enacted on 20th November, 1948, the relevant part of section 20 of the Punjab General Sales Tax Act read as follows: "20. Appeal.-(1) Within 60 days from the receipt of a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art-payment of such tax or penalty or both." 4.. Now, it deserves highlighting at the outset that from the very inception of the statute, the requirement of the deposit of tax has been a necessary adjunct to the entertainment of any appeal by the assessee and if at all the rigour of this rule has been mellowed down by the amendments which have followed since its original enactment. It had to be conceded even by the learned counsel for the petitioner that the provision in its original and amended form has now held the field for a period of exactly three decades without ever having been successfully assailed on the ground of the vice of unconstitutionality. 5.. It then deserves recalling that by virtue of article 228A, clause (3), enact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at least one inherent right of appeal against the order of assessment which cannot be fettered or taken away by any condition imposed thereon. It was claimed that any clog on this alleged unrestricted right of appeal could not be placed by the legislature, which was unauthorised to do so. The requirement of the section regarding the deposit of tax or penalty before the appeal is to be entertained was labelled as unwarranted restriction on a vested right of appeal. Even the mellowing down of the requirement by the proviso, which enables the authority to waive the deposit if satisfied that the assessee is unable to pay the tax or penalty, according to the counsel, did not in any way remove the vice of unconstitutionality. The logical though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus taken away it can equally be impaired, regulated or burdened with conditions either onerous or otherwise. 9.. The legal position seems to be so manifestly clear and supported by the binding precedent that I would deem it wasteful to launch a long dissertation on principle. Reference in this connection may be made to the Full Bench judgment of this Court in Gordhan Das Baldev Das v. Governor-General in CouncilA.I.R. 1952 Punj. 103 (F.B.)., and to the observations of Chandrachud, J., (as the learned Chief Justice then was), in Smt. Ganga Bai v. Vijay KumarA.I.R. 1974 S.C. 1126. Equally instructive in this context are the observations of Das, J., whilst speaking for the court in State of Bombay v. Supreme General Films Exchange Ltd.A.I.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order appealed against in case the appeal is ultimately dismissed. It is open to the legislature to impose an accompanying liability upon a party upon whom a legal right is conferred or to prescribe conditions for the exercise of the right. Any requirement for the discharge of that liability or the fulfilment of that condition in case the party concerned seeks to avail of the said right is a valid piece of legislation, and we can discern no contravention of article 14 in it." In the light of the aforesaid enunciation of the law and the long line of precedent, there is hardly any choice but to conclude that the legislature is perfectly within its right to regulate the right of appeal conferred by it by imposing conditions or restriction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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