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2008 (10) TMI 620 - HC - VAT and Sales Tax
Issues: Review of order examining validity of legislation under Article 14 of the Constitution.
The judgment pertains to a review petition challenging an order passed in a writ petition. The main contention raised in the review petition was that the court did not analyze the validity of the impugned legislation in the context of the terminology used to question its validity, specifically regarding arbitrariness in the distribution of tax burden. The petitioner argued that the legislation resulted in discrimination due to the uneven distribution of tax burden, making it an arbitrary provision of law. The review petitioner's counsel emphasized that the impact of the legislation led to discrimination and arbitrariness, which necessitated further examination by the court. The court highlighted that when assessing the validity of legislation, especially concerning issues of arbitrariness and discrimination, it is crucial to evaluate the provisions in light of Article 14 of the Constitution of India. The court emphasized that arbitrariness is a component of Article 14 and should not be considered in isolation. The examination of a writ petition challenging legislation always revolves around constitutional provisions, particularly Article 14, which deals with discrimination. The court clarified that the terminology used in the legislation is not as significant as testing it against Article 14 to determine discriminatory aspects, with arbitrariness being a subset of discrimination as interpreted by both lower courts and the Supreme Court. In its analysis, the court affirmed that the questions raised in the petitions were duly examined, with due consideration given to the aspect of arbitrariness and discrimination while disposing of the writ petition. The court concluded by stating that if the petitioners remained dissatisfied, they were free to pursue other available legal remedies. Consequently, the review petition challenging the order examining the legislation's validity under Article 14 was dismissed by the court.
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