Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Regency Act Custom Duty Export of Charcoal Validity of State Council Order imposing Liability |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Custom Duty—Export of Charcoal—Validity of State Council Order imposing Liability—Regency Act for the Siroht Minority Administration, 1947, 3. 9—Rajasthan Ordinance (No. 16 of 1949), 8. 4(2).The appellant firm was made liable to pay Rs. 24,395/- as customs duty for exporting charcoal from the State Sirohi and as it did not deposit the amount the collector of Sirohi, on the requisition of the customs authorities, issued a notice for recovery of the said amount under the Public Demands Recovery Act. The appellant moved the High Court under Art. +226 of the Constitution. Its case was that the order of the Sirohi State Council levying customs duty on the export of charcoal at the rate of /-8/- per maund was invalid and ultra vires, The case of the respondent was that the said duty had been validly levied by virtue of the resolution passed by the State Council and approved by the Rajmata. The High Court held in favour of the respondent and dismissed the petition. The question was whether the impugned order dated May 31, 1948, purported to have been passed in pursuance of the Council Resolution dated May 15, 1948, imposing for-the first time customs duty on export of charcoal, had been validly issued.Held, that the State Council did not have legislative power; after the passing of the Regency Act for the Sirohi Minority Administration, 1947, it could pass a law only with the approval of the Board of Regency of which the Rajmata Saheba was the President ; since there was nothing to show that the Board had approved of the order, it must be held to be invalid. It was not correct to say that the Raj Mata could act independently of the Board, it was the Board alone that could collectively legislate or pass executive orders. The view of the High Court that the Raj Mata could be treated as the de fucto Ruler as the State was clearly erroneous. Nor could the levy on the appellant be sustained under the relevant provisions of Rajasthan Ordinance (No. 16 of 1949}, which had no application. |
Judge | Honble Mr. Justice P.B. Gajendragadkar |
Neutral Citation | 1962 INSC 155 |
Petitioner | Firm Gulam Hussain Haji Yakub & Sons |
Respondent | State Ofrajasthan |
SCR | [1963] 2 S.C.R. 255 |
Judgement Date | 1962-04-19 |
Case Number | 300 |
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