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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 constitutionality and legality of a levy is enormous. That burden has to be discharged by producing requisite material. The Hon ble Supreme Court of India in several decisions has held that in a petition challenging the constitutionality of a statute, allegatio .....

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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 that its discriminations are based on adequate grounds. It is permissible for the Court to take into consideration matters of common knowledge, matters of common report, the history of the times and the Court may assume every set of facts that can be c .....

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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 that is centuries old, for demanding that an assault on the constitutionality of an enactment is not lightly mounted, nor lightly entertained. The legal requirement is the jurisprudentially established presumption of constitutionality; to dislodge that .....

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