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TMI Blog2002 (9) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3 of 2000 promulgated by the Governor of Punjab amending amongst others section 5(1) of the Act. The Ordinance was replaced by Punjab Act No. 7 of 2000. Since the issue involved is pristinely legal, reference to the facts of each individual case is not necessary. 2.. Petitioners herein are public limited companies registered under the provisions of the Companies Act, 1956 and they have a vast network of sale of oils and lubricants all over the country including the State of Punjab. In the State of Punjab, they are registered dealers under the Act as well as under the Central Sales Tax Act, 1956 and amongst others, they sell mobil oil and lubricants. Petitioner in Civil Writ Petition No. 1889 of 2002 filed its quarterly returns for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be called the Punjab General Sales Tax (Second Amendment) Ordinance, 2000. (2) It shall come into force at once, but in respect of the goods specified in items 11 and 26 under category IV, item 5 under category IX and items 4 and 5 under category X of Schedule 'A' appended to the Act, it shall come into force from such date as the State Government may, specify by notification, and till the notification is issued, the tax in respect of these goods shall be levied at the rates specified in Category XI of Schedule 'A'. (3)................ (4)................" Schedule "A" to the Act was also substituted by the Ordinance and it is necessary to refer to the relevant parts of this Schedule which read as under: "SCHEDULE 'A' -------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are also mentioned at item No. 2 in category XI where the rate of tax applicable is 8 per cent. However, this incongruity does not stand in our way in view of the provisions of section 1 of the Ordinance. According to sub-section (2) of section 1 of the Ordinance it came into force at once, i.e., on the date of its publication in the official gazette on January 25, 2000. However, item Nos. 4 and 5 of category X of Schedule "A" were to come into force with effect from such date which was to be notified by the State Government and till such notification is issued, the tax in respect of these goods is leviable at the rates specified in category XI of Schedule "A". It is common ground between the parties that the State Government has not not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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