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Legislative competence of the state to levy Entry Tax on import of goods from outside India - inadequacy of pleadings. - Strong Observations from the Court

Commentaries / Editorials - Dated:- 8-8-2016 - Relevant Observations of the Hon'ble High Court (Para 79) We must first express our dissatisfaction with the inadequacy of pleadings. The burden on the petitioners when they challenge the constitutio .....

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ns regarding the violation of constitutional provisions should be specific, clear and unambiguous, and should give relevant particulars. The burden is on the person who impeaches the law as violative of a Constitutional guarantee to show that the par .....

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here has been a clear transgression of the Constitutional principles. It must be presumed that the legislature understands and correctly appreciates the need of its own people, that its laws are directed to problems made manifest by experience and th .....

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onceived to be existing at the time of legislation in order to sustain the presumption of constitutionality (See: Gauri Shankar vs. Union of India, (1994 (9) TMI 343 - SUPREME COURT) and R.K. Garg vs. Union of India. [1981 (11) TMI 57 - SUPREME Court .....

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pleadings is misconstrued as a Court being hyper-technical. What we look for and demand is not a slavish, mindless adherence to technicalities. We seek sufficiency of compliance with the law; and there is a sound, well-established rationale, one tha .....

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presumption requires a very high standard. The material must be cogent, and it must be clear and unequivocal. After all, when a statute is attacked as unconstitutional, this is a frontal assault on legislative wisdom. If that wisdom is to be undermin .....

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sent petition we do not know how many consignments of the goods were imported, from which destination or country abroad, when and whether that import is at a particular port, viz., Mumbai and how the goods found their way to the petitioners unit at C .....

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