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TMI Blog1990 (11) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of assessment order is enclosed to the writ petition as annexure A. 2.. Petitioner has averred that the sale of toddy at the relevant time was taxable at the point of first sale under section 5(3)(a) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act ) read with item 82 of the Second Schedule to the said Act. Item 82 in the said Act came to be deleted with effect from July 1, 1983, by an amendment to the Act. Simultaneously, it was placed as item No. 52 in the Fifth Schedule. Goods in the Fifth Schedule are not subject to sales tax in terms of section 8 of the Act. Petitioner has further averred that having regard to the ruling of the Supreme Court in the case of Rayala Corporation (P) Ltd. v. Director of Enfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority or any other authority under the Act. 3.. The main relief asked for is for a declaration that clause (32)(a) of section 3 of the Karnataka General Clauses Act, 1899, is void and unenforceable for want of Presidential assent. 4.. Karnataka Act 3 of 1989, i.e., the Karnataka General Clauses Act, is an Act of erstwhile State of Mysore, as amended from time to time, and by adaptation of laws order of 1953 and the Karnataka Adaptation of Laws Order, 1956, it became operative as if it was enacted by the new State of Karnataka. In the preamble to the Act, it is stated that the Act serves the purpose to shorten the language used in Mysore and Karnataka Acts and for other purposes. Section 3 is the section which defines various terms th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that article 19 of the Constitution guarantees certain freedom including freedom to pursue any trade to the citizens of India while 301 significantly omits reference to the citizens. That means nothing more than that even non-citizens have a right to trade and commerce in the territory of India. 7.. But Mr. Prasad was unable to point out how that freedom to carry on a particular trade has been affected by the amendment. That he acquired right to vend toddy under the relevant provisions of the Karnataka Excise Act and has so vended and collected tax on sales of toddy having regard to the entry 82 as it existed in the given period in the Second Schedule to the Act is not disputed. That he was permitted to carry on trade in toddy bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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