9911796707
TMI Blog1976 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Cardamoms being "declared goods", under section 14 of the Central Sales Tax Act, 1956, hereinafter called the Central Act, the right of the State Legislatures to levy sales tax on cardamoms is subject to the restrictions and limitations imposed by section 15 of the Central Act. The facts, so far as they are material, are in not dispute and they lie within a narrow compass. Sakleshpur is one of the marketing centres for cardamoms in Karnataka State. The appellants buy cardamoms from registered dealers and also from commission agents operating in the Agricultural Produce Market Yard at Sakleshpur. For the period from 1st April, 1972, to 31st March, 1973, the appellants filed their individual returns under the Act showing their respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters in this court. The only relief sought in the writ petitions was to issue a writ in the nature of certiorari quashing the assessment orders passed by the Commercial Tax Officer for the year ended 31st March, 1973. No other relief was prayed for. The writ petitioners challenged the assessment orders mainly on three grounds, viz., (i) that sub-section (2) of section 6-A of the Act is void as it is violative of article 286(3) of the Constitution read with section 15(a) of the Central Act; (ii) that the said sub-section (2) of section 6-A is beyond the legislative competence of the State; and (iii) that the said sub-section (2) of section 6-A is violative of the fundamental rights guaranteed under article 19(1)(g) of the Constitution. Venka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first purchase in the State; but, in view of the provisions of sub-section (2) of section 6-A of the Act, which casts the burden on the "dealer" to prove that he is not the first purchaser in the State and, consequently, not liable to tax under section 5(4), there is a possibility of the State levying tax on "declared goods" at more than one stage and, therefore, the said provision is liable to be struck down as being repugnant to article 286(3) of the Constitution read with section 15(a) of the Central Act. Venkataramiah, J., rejected that argument and upheld the constitutional validity of sub-section (2) of section 6-A of the Act. As stated earlier, the appellants have challenged the assessment orders made on them levying sales tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State. It is unnecessary to pronounce upon the constitutional validity of sub-section (2) of section 6-A for upholding the impugned assessment orders in these cases. It is settled as a general principle that courts will not pronounce on the constitutionality of an Act of the legislature if the merits of the case in hand may be fairly determined otherwise without so doing: vide (1) 11 American Jurisprudence, page 723, para 94; (2) Cooley's Constitutional Law, 4th Edition, page 192; and (3) Basheshar Nath v. Commissioner of Income-tax, Delhi Rajasthan[1959] 35 I.T.R. 190 (S.C.); A.I.R. 1959 S.C. 149. When this legal position was pointed out to the learned counsel for the appellants, he did not press further the challenge on merits against ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
