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TMI Blog1970 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... e (S), dated 8th March, 1966, or to pass such other order or orders that this court may deem fit and proper in the circumstances of the case. Under the G.O. referred to above the Government amended the Andhra Pradesh General Sales Tax Rules, 1957, by adding rule 45-D to the said Rules. It is convenient to extract the impugned rule here: "45-D. Every miller of groundnuts, other than a decorticating miller, shall maintain a register in Form XXVII showing the hour-to-hour working of the decorticator and expeller, the number of coolies employed for decortication and crushing, and the quantity of oil and cake obtained during the process." The case of the petitioners is that the rule works great hardship on the oil-millers and seriously interf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siderable loss of time and labour. If the rule is to be given effect to, it will take five hours more to produce the same quantity which will ordinarily be produced in eight hours. The operations like that should not be interrupted each hour and such interruption impairs the efficiency and rate of production resulting ultimately in huge loss to the petitioners. According to them there are registers already maintained under the Central Excise Act and under the Andhra Pradesh General Sales Tax Act from which the oil and cake produced can easily be ascertained and there is absolutely no reason why fresh registers should be insisted upon. Under section 39 of the A.P. General Sales Tax Act, 1957, power was given to the State Government to make r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in column 16, number of coolies employed in the working of the expeller and the number of coolies employed in the working of the decorticator. According to the petitioners for maintaining the register in this form to show hour-to-hour working will entail stoppage of the machines each hour and it is bound to retard the yield and efficiency and will have an adverse effect on the machinery shortening its life and there will be considerable loss of time and labour. According to them to maintain the register like that it would take five hours more to produce the same quantity which will ordinarily be produced in eight hours. In the counter filed by the respondents these allegations have not been specifically controverted. In the counter it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an make rules to carry out the purposes of the Act. It was not even spelled out in the counter how the rule is necessary to carry out the purposes of the Act. The chief objection of the petitioners seems to be not so much against the form in which register is to be maintained as it is against the provision contained in the rule that it should be maintained showing hour-to-hour working and making out the details required for all the 20 columns in the register every hour instead of giving these details at the end of each day. It has not been shown by the respondents how the hourly maintenance of the register will help more in the levy and collection of taxes than its maintenance at the end of each day. Mr. D.V. Sastry, the learned Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of legislative competence and also on the ground that the provisions were unreasonable restrictions in carrying on business. The contention of the State in that case was that the amended provisions were made to prevent evasion of taxes which power is incidental and ancillary to the power to impose and levy tax on the sale or purchase of goods. This contention was accepted by the learned Judges and found that there is legislative competence in enacting the provisions. At the end of their judgment in a small paragraph they considered the objection of the petitioners with regard to unreasonable restrictions in carrying on business. Their Lordships disposed of that matter by observing thus: "We are not convinced that the maintenance of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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