9911796707
TMI Blog1988 (3) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances there is any justification for review. The petition is accordingly dismissed. - Writ Petition (Civil) No. 169 of 1987 - - - Dated:- 23-3-1988 - RANGANATH MISRA AND MURARI MOHAN DUTT JJ. T.V.S.N. Chari, Advocate, for the respondents. S.N. Kacher, Senior Advocate (N.M. Popli and V.J. Francis, Advocates, with him), for the petitioners. -------------------------------------------------- ORDER Heard learned counsel for the parties. Seven assessees in this petition under article 32 of the Constitution of India, are running hotels, restaurants and canteens which are eating places within the city of Visakhapatnam in the State of Andhra Pradesh. Until the Forty-sixth amendment of the Constitution became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State Act, therefore, was that the benefit contemplated by the Forty-sixth amendment was extended up to the date of the State legislation and this position is not disputed before us by learned counsel appearing for the State. As the law stands, the petitioners before us are to satisfy the designated authority that no tax had been collected before the Forty-sixth amendment or for the matter of that prior to the amendment of the State legislation. We find from the record that no such opportunity was extended to the petitioners when tax was levied. The situation can appropriately be met and the interest of justice adequately served if opportunity is given to the petitioners to satisfy the appropriate authority that they came within the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the Act by later amendment has been made effective from a prior date, the demand raised should have been sustained. We have looked into the various aspects involved in the matter and are of the view that the review petition should be dismissed. This is on account of the fact that after the Forty-sixth amendment of the Constitution, State legislation was necessary to give effect to liability of sales tax and the Andhra Pradesh Act was a prospective legislation. The incidence of sales tax is ordinarily passed on to the customer and in the event of accepting the retrospective amendment a liability would be created without affording any opportunity to the hoteliers to pass on the incidence of the tax. In these circumstances, we do not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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