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TMI Blog2012 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... tyres/tubes was 12 paise in a rupee and eight paise in a rupee on tractor tyres and tubes. With effect from November 9, 1990, the Punjab Government amended notification dated December 2, 1982 and introduced clause 13 providing rate of tax on motor tyres and tubes at nine paise in a rupee till March 31, 1992. Notification dated December 28, 1990 was issued fixing the rate of sales tax on the sales of tractor tyres and tubes at six per cent up to March 1992. No fresh notification was issued after March 31, 1992. However, on August 20, 1992, the Punjab Government in exercise of powers conferred under section 5(1) of the Punjab General Sales Tax Act, 1948 (in short, "the Act") introduced amendment in the notification dated December 2, 1982 to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondentState had issued Notification No. S.O.50/P.A.46/48/S-5/82 dated the December 2, 1982, whereby rate of tax on goods specified in Schedule A to the Act was to be twelve paise in a rupee on motor tyres and tubes and eight paise in a rupee on tractor tyres and tubes and according to the same, the motor tyres and tubes and tractor tyres and tubes were exigible to tax at the rate of twelve paise in a rupee and eight paise in a rupee respectively. However, vide annexure P1, Notification No. S.0.57/P.A.4648/s.5/90 dated November 9, 1990, was issued whereby the aforesaid rate was reduced to nine paise in a rupee on motor tyres and tubes till March 31, 1992. Vide Notification No. S.0.P.A.46/48/S.5./90 dated December 28, 1990, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive submissions, we find force in the submissions of learned counsel for the petitioner. 6. This court in Goel Brick Industries v. State of Haryana [2013] 58 VST 149 (P&H); [2010] 37 PHT 440, considering the principles whether notification could be issued retrospectively, in paras 9 and 12, held as under (pages 152 and 153 in 58 VST): "9. Even though power of Legislature under article 245 of the Constitution is plenary which also includes power to make law with retrospective effect and even subordinate legislation can be allowed to be made retrospectively, subject to certain limitations, exercise of such power has to be consistent with article 14 and if arbitrary, the same can be struck down. When exercise of retrospective power of legis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es was reduced from eight per cent to six per cent up to March 31, 1992, which was later on continued up to March 31, 1994 vide notification dated August 20, 1992 (annexure P3). However, vide notification dated December 1, 1992, the rate of nine paise in a rupee on motor tyres and tubes and six paise in a rupee on tractor tyres and tubes has been made effective from August 20, 1992 instead of April 1, 1992 without giving any reasonable ground for adopting such date. Further, the petitioner has refunded Rs. 10,79,659 on the basis of notification, annexure P3, which fact has not been specifically denied by the respondents in the reply. The notification, annexure P5, thus, cannot be held to be valid and is hereby quashed. The respondents canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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