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TMI Blog2012 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of sub Section 4 of Section 5 are beyond the competence of the State Legislature - quashing the notification dated 30.06.1993 (P-1) which incorporated Section 5(4) of the Act – in favour of assessee. - CWP No. 16868 of 1994 - - - Dated:- 21-2-2012 - MR. JUSTICE M.M. KUMAR, MR. JUSTICE ALOK SINGH, JJ. Present: Mr. Sandeep Goyal, Advocate and Mr. Rishab Singla, Advocate for the petitioners. Mr. Piyush Kant Jain, Addl. A.G., Punjab M.M. KUMAR, J. 1. The petitioners are brick kiln owners and are registered under the Punjab General Sales Tax Act, 1948 (for brevity 'the Act'). Their grievance is that they cannot be subjected to a lump sum tax which is determined on the basis of the capacity of brick kiln rather t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as published in the Punjab Government Gazette of that date is taken on record as Mark 'A'. Therefore, the amendment made on 30.06.1993 remained in operation only from 01.07.1993 to 25.04.1995. Therefore, the challenge to the aforesaid provision in respect of the period of its operation has been made by the petitioners. 5. Mr. Sandeep Goyal, learned counsel for the petitioner has argued that the State Legislature completely lacks competence to levy tax other than the one authorized by various entries of List II-State List, Schedule 7th of the Constitution. According to Mr. Goyal, Entry 54 of List-II-State List of the 7th Schedule deals with the subject concerning the sale or purchase of goods. Learned counsel has maintained that a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28.06.1993 which shows that the system of lump sum levy in respect of brick kiln owners of the Punjab was introduced to minimize the evasion of tax and to simplify the taxation procedure. 7. Having heard learned counsel for the parties, we find that it would first be necessary to examine Entry 54, List-II-State List of Seventh Schedule of the Constitution, which reads as under: 54. Taxes on the sale or purchase of goods other than newspaper, subject to the provisions of entry 92A of List I. 8. A perusal of the aforesaid entry would show that the Legislature of the State has exclusive power to make laws for that State or any part thereof with respect to any of the matters enumerated in List-II of 7th Schedule. Thus, Entry 54 conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of twenty eight ghoris or more of kachi bricks A Rupees on Lakh and ten thousand only. 2 Brick kiln having capacity of not less than twenty-two and more than twentyseven B Rupees eighty five thousand only. 3 Brick kiln having capacity of not more than twentyone Ghoris of kachi Bricks C Rupees seventy thousand only. Provided that no lumpsum tax shall be payable by the owner of a brick kiln, if he has not sold any bricks during the financial year. Explanation: The expression 'Ghoris' used this explanation means a vertical column of bricks of width equal in get length of a brick separate from the next similar vertical column by a distance of 4 to 5 and the number of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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