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TMI Blog2001 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 780 dated September 12, 1997 and section 14-C(2) of the Andhra Pradesh General Sales Tax Act and to direct the first and second respondents to complete the assessment of the petitioners on the basis of section 14-C and pass such orders in the interest of justice. 2.. Since the issue is common in these three writ petitions, for appreciating the issue we record the facts of the case relating to Writ Petition No. 30752 of 1997 and dispose of these three writ petitions by the following common order. 3.. Writ petitioners who are dealers of Napa slabs in Macherla town of Guntur district, have been carrying on business activity in Napa slabs. According to the petitioner, NAPA SLABS are taxed at 16 per cent under item 92A of the First Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided under section 14-C of the Act. In tune with the desire of the Government as reflected under G.O. Ms. No. 519 dated July 1, 1996, the Government issued G.O. Ms. No. 780 dated September 12, 1997, whereby it is clarified that G.O. Ms. No. 519 would have retrospective effect from April 1, 1995. It is this Government Order, that is challenged in these writ petitions. 5.. We have heard Sri K.V. Simhadri, learned Counsel for the petitioners in W.P. No. 30752 of 1997 and also Sri S. Jagadeesh, learned counsel for the petitioners in W.P. No. 31707 of 1997 and 6192 of 1999. According to the learned counsel for the petitioners though the dealers in Napa Slabs were obligated to pay tax at 16 per cent prior to the amendment inserting section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Sales Tax [1955] 6 STC 287; AIR 1956 All. 35; of the Supreme Court in Dr. Indramani Pyarelal Gupta v. W.R. Natu AIR 1963 SC 274 and Income-tax Officer, Alleppey v. M.C. Ponnoose [1970] 75 ITR 174 (SC); AIR 1970 SC 385, of this Court in BPL Limited v. State of A.P. [1995] 96 STC 119 (AP); (1994) 19 APSTJ 78. 7.. On the other hand, the learned Government Pleader submitted that the powers exercised by the executive could not be said to be ultra vires, as according to the learned Government Pleader, amendment was introduced to the Act by virtue of Third Amendment (22 of 1995) to section 14-C with effect from April 1, 1995 by exercising powers under section 14(2). The Government has such power to make amendments to the provisions, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by necessary implication empower the authority concerned to make a rule or regulation with retrospective effect. But where no such language is to be found it has been held by the courts that the person or authority exercising subordinate legislative functions cannot make a rule, regulation or bye-law which can operate with retrospective effect. 10. In view of the law laid down by the Supreme Court, we have no hesitation to hold, in the facts and circumstances of the case, the issue raised in these writ petitions is squarely covered by the decisions cited supra and it is no more res integra. Subordinate legislation is an accepted proposition which enables the executive to frame certain rules, regulations/guidelines in tune with the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct through Third Amendment Act (22 of 1995), i.e., insertion of section 14C, the liability to pay tax by the petitioners is at 2 per cent, but they had been paying the tax at 16 per cent. Learned counsel therefore stated that as a result of declaration of law by this Court for the said period they are entitled for refund of excess tax paid over and above the 2 per cent. 13.. The learned Government Pleader on the contrary submits that the assessments have not been completed so far for this period and for later periods also as a result of the stay granted by this Court and submits that the writ petitions could be disposed of directing the assessing authority to complete the assessment for the relevant period and the liability could be restr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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