Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of India Arts. 19(1) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Taxing Statute - Tax on passengers and goods - Retrospective operation - Validity - Restrictions, if unreasonable - Fundamental Rights, if infringed - State's power of taxation - Constitution of India, Arts. 19 (1) (f) and (g), (5), (6), 304 (b), Seventh Schedule, List II, Entry 56 - Bihar Finance Act, 1950 (Bihar 17 of 1950) - Bihar Taxation on passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961, (Bihar 17 of 1961) ss. 1(3), 23 (b). On March 30, 1950, the Bihar Legislature passed the Bihar Finance Act, 1950. That Act levied a tax on passengers and goods carried by public service motor vehicles in Bihar. The appellants challenged the validity of the Act and certain provisions of the Act were struck down by this Court. The respondent then issued the Bihar Ordinance No. II of 1961 on August I, 1961. By that Ordinance, the provisions of the Actof 1950 which had been struck down by this Court were validated and brought into force retrospectively from the date when the earlier Act purported to come into force. Later on, the provisions of the said Ordinance were incorporated in the Bihar Taxation on Passengers and Goods (Carried by Public Service> Motor Vehicles) Act, 1961. As a result of the retrospective operation of the Act of 1961, its material provisions were deemed to have come into force from April I, 1950, the date on which the Act of 1950 came into force. The appellants challenged the validity of the Act of 1961 but their writ petitions were dismissed by the High Court which held that the Act in its entirety was valid. The appellants came to this Court by, special leave. The appellant• conceded in this Court that the Act of 1961 in its prospective operation was perfectly valid and s. 23 (a) which validated the acts done under the Act of 1950 was valid. What was contended by the appellants was that the provisions of s. 23(b) in so far as they referred to proceedings commenced under the Act of 1950 but not completed before the Act of 1961 came into force were invalid. It was also contended that the retrospective operation prescribed by s. l (3) and a part of 23(b) so completely altered the character of the tax pro, used to be retrospectively recovered that it introduced a serious infirmity in the legislative competence of the Bihar Legislature itself and the retrospective operation was so unreasonable that it could not be saved either under Art. 304(b) or Art. 19(5) and (6) of the Constitution of India. |
Judge | Honble Mr. Justice P.B. Gajendragadkar |
Neutral Citation | 1963 INSC 25 |
Petitioner | Rai Ramkrishna & Others |
Respondent | The State Of Bihar |
SCR | [1964] 1 S.C.R. 897 |
Judgement Date | 1963-02-11 |
Case Number | 16,17 |
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