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TMI Blog1965 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... namely guineas and mohurs, were added to the specification. The specification was, however, of little utility to the petitioner because up to 24th September, 1955, bullion and specie were exempted from sales tax under item 22 of the Schedule of exempted goods read with the provisions of section 6 of the Bengal Finance (Sales Tax) Act, 1941. On 18th August, 1955, there was a Bill published in the Calcutta Gazette, Extraordinary, entitled the Bengal Finance (Sales Tax) (Second Amendment) Bill, 1955, of which clause 13 was couched in the following language: "In the Schedule to the said Act,- (a) in item 8 the word "sugar" shall be omitted; and (b) the following items shall be omitted, namely:- 1 2 "23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following item shall be omitted, namely,- 1 2 22. Bullion and specie " By a notification No. 2052 F.T. dated 25th September, 1955, (published on the same day in the Calcutta Gazette, Extraordinary) sections 2, 4 and 5 to 13 were brought into force with effect from 25th September, 1955. The legislation was, it is alleged, disliked by the bullion merchants and some sort of agitation was set on foot. It is alleged that the State Government partially responded to the agitation and promulgated an Ordinance, on 18th October, 1955, known as Bengal Finance (Sales Tax) (Second Amendment) Ordinance, 1955, whereby, inter alia, the rate of tax on sale of gold bullion or specie was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered and unregistered dealers, in that a tax-holiday was allowed to unregistered bullion merchants and not to the registered bullion dealers like the petitioner. He, therefore, called upon the respondent Commissioner of Commercial Taxes to cancel the assessment of tax upon him but failed to get relief. In these circumstances, the petitioner moved this Court, under Article 226 of the Constitution, praying for a writ of certiorari for the quashing of the assessment order upon the petitioner and for a writ of mandamus directing the respondents not to take steps against the petitioner for the enforcement of the said order and also for a writ of mandamus directing the respondents to refund the tax unlawfully collected from the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded, the Bill had not the coverage of the recommendation from the Governor. He further contended that bullion and gold ornaments were subject-matters of different items in the Schedule to the Bengal Finance (Sales Tax) Act, 1941 (namely, items 22 and 23 respectively); the recommendation from the Governor for amendment was obtained only in respect of item 23 (gold ornaments) and not in respect of item 22 (bullion and specie); the amendment gave a completely new form to clause 13 of the Bill and this was not permissible under Article 207. Mr. Acharya rounded up his argument with the contention that the Bill in the amended form being invalidly introduced, the Act was an invalid piece of legislation. This argument was sought to be met by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution, which is couched in the following language: "No Act of Parliament or of the Legislature of a State............... and no provision in any such Act, shall be invalid by reason only that some recommendation or previous sanction required by this Constitution was not given, if assent to that Act was given- (a) where the recommendation required was that of the Governor, either by the Governor or by the President; (b) where the recommendation required was that of the Rajpramukh, either by the Rajpramukh or by the President; (c) where the recommendation or previous sanction required was that of the President, by the President." In the instant case, the assent of the Governor to the Bengal Finance (Sales Tax) (Second Amendment) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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