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TMI Blog1966 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuance of item No. 37 in Schedule "B" of the Punjab General Sales Tax Act, 1948, the medicinal (spirituous) preparations containing alcohol manufactured in Punjab were exempted from payment of sales tax under the Punjab General Sales Tax Act. Thus no sales tax was being levied on this medicinal preparation in Punjab. Subsequently the Union Parliament enacted the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, which came into force on 1st April, 1957, and this amongst other things also provided in section 21 that, "if there is in force in any State any law corresponding to this Act that law is hereby repealed." With the coming into force of the Central Act on 1st of April, 1957, the excise duty is levied on the spirituous medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Dev Sarup Gupta[1966] 18 S.T.C. 426; 1966 Cur. L.J. 572. The petitioners relying on the rule laid down in the above case alleged that the respondents have unlawfully recovered the amounts in question and so they should be directed to refund the same. The respondents in their written statement explained that Rs. 7,473 were recovered from the petitioners under the Punjab General Sales Tax Act, 1948, and Rs. 14,992.33 under the Central Sales Tax Act, 1956. The learned counsel for the respondents in view of the rule laid down by this Court in Sukh Dev Sarup Gupta's case(2) had not much to say against the petitioners' plea that they were not liable to pay the State sales tax and the Central sales tax from 1957-58 onwards. He, however, mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t supports his viewpoint. The learned counsel for the petitioners, on the other hand, cited State of Madhya Pradesh v. Bhailal Bhai and Others[1964] 15 S.T.C. 450; A.I.R. 1964 S.C. 1006., which inter alia lays down: "At the same time the special remedy provided in Article 226 is not intended to supersede completely the modes of obtaining relief by an action in a civil court or to deny defences legitimately open in such actions. The power to give relief under Article 226 is a discretionary power. This is specially true in the case of power to issue writs in the nature of mandamus. Among the several matters which the High Courts rightly take into consideration in the exercise of that discretion the delay made by the aggrieved party in seeki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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