Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Himachal Pradesh General Sales Tax Act 16-B s.35 SARFASI |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Himachal Pradesh General Sales Tax Act, 1968– s. 16-B Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 – s. 35–Held: s. 16-B of the HPGST Act is not ultra vires any provision of law – It is a perfectly valid piece of legislation and is not ultra vires the Constitution and/ or the Banking Companies Act as erroneously held in the decision of the High Court impugned in CA No. 9212 of 2012– Further, in view of the decision in Central Bank of India case, any observation in the decision impugned in CA No. 8980 of 2012 touching upon s. 16-B of the HPGST Act vis-à-vis s. 35 of the SARFAESI Act is of no effect–Himachal Pradesh Land Revenue Act, 1954. Himachal Pradesh General Sales Tax Act, 1968– s. 16-B – “Tax to be first charge on property” – Himachal Pradesh Land Revenue Act, 1954 – Chapter VI– Held: s. 16-B would be attracted only after determination of the liability and upon any sum becoming due and payable; and it is only thereafter that the charge, if any, would operate – In the present case, proceedings were not initiated upon notice to the defaulters and the sum they owed to the department had not been finally determined in accordance with law–Thus, question of the State resorting to the provisions contained in Chapter VI of the HPLR Act for recovering the dues, if at all, as arrears of land revenue did not arise–Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. Practice and Procedure – Held: A decision on the constitutional validity of a provision should be invited not in vacuum but when the justice of the case demands such a decision – Decision on an infructuous writ petition is inconsequential and can never be of any effect. Code of Civil Procedure, 1908 – s. 151 – Held: When the law provides a specific remedy, it is not open to a party to take recourse to s. 151 – It preserves the inherent powers of the court to do justice in a case where the party has no other remedy under the CPC–Practice and Procedure. |
Judge | Hon'ble Mr. Justice Dipankar Datta |
Neutral Citation | 2023 INSC 446 |
Petitioner | State Of Himachal Pradesh And Others |
Respondent | M/s A.j. Infrastructures Pvt. Ltd And Anr. |
SCR | [2023] 4 S.C.R. 773 |
Judgement Date | 2023-04-28 |
Case Number | 8980 |
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