1982 (2) TMI 283

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..... his behalf by the authorities under the "Act" for the assessment periods from 1st April, 1972, to 10th July, 1981. In the case of some of the petitioners where these proceedings have been completed, the orders which the proceedings have culminated in are challenged by the petitioners concerned. 2.. Section 8A(1) of the "Act" empowers the State Government to make, by notification, exemption or reduction in the rate respecting any tax payable under the "Act" on the sale or purchase of any specified goods or class of goods at all points, in the series of sales by successive dealers, or by specified class of persons in regard to the whole or any part of their turnover. In exercise of this power the State Government issued Notification S.O. .....

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..... to in that notification lost the exemption from and became exigible to tax from 1st April, 1972. 4.. In these writ petitions, the petitioners contend that section 8A(3A) itself is not constitutionally valid and secondly, that at all events, the notification dated 10th September, 1970, granting exemption is not a notification falling under section 8A(1)(a)-to which alone sub-section (3A) of section 8A of the "Act" is attracted-and that accordingly the proceedings impugned in the petitions which proceed on the premise that that notification attracts section 8A(3A) are without the authority of law. 5.. After the petitioners were heard fully and orders reserved, the learned Government Advocate made a motion that the authorities administeri .....

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..... assed." 7.. In view of this memo, it is not necessary for us to pronounce on the question of the constitutional validity of section 8A(3A), as the memo, in effect, concedes the second contention urged for the petitioners that Notification S.O. 2048 dated 10th September, 1970, is not one made under and traceable to section 8A(1)(a) of the "Act". In view of this memo, the proceedings initiated against the petitioners for revision, reassessment or rectification, as the case may be, and orders, if any, already made in such proceedings cannot be allowed to stand but require to be quashed. 8.. Accordingly, recording the memo filed by the learned Government Advocate, we allow these writ petitions in part and quash the impugned notices, proceed .....

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