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TMI Blog1996 (12) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... enhanced lump-sum tax has been imposed on the petitioners with effect from October 1, 1992. 2.. For the purpose of this order, it will be sufficient to narrate a few facts from C.W.P No. 11994 of 1996. 3.. The petitioner, M/s. Ranbir Singh Ram Gopal, has been manufacturing bricks in village Ladrawan, District Rohtak. In terms of section 26 of the Haryana General Sales Tax Act, 1973 (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 1, 1992. The petitioners have challenged the imposition of the lump-sum tax at higher rates mainly on the ground that the amendment made by the notification dated September 2, 1993 in rule 39-A cannot be given retrospective effect. 4.. The respondents have defended the retrospective levy of enhanced lump-sum tax by pleading that the provisional notification had been issued by the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification cannot be gone into by the appellate and revisional authorities. Therefore, the petitioners cannot be non-suited on the ground of their failure to avail the alternative remedies. 7.. On the merits of the case, we find substance in the plea of the petitioners that the amendment made in rule 39-A of the Rules cannot be given retrospective effect. None of the provisions contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arya Gram Udyog Bhatha Sangh (Trust) v. State of Haryana]. By an order dated November 25, 1993 (see infra) a division Bench of this Court declared the notification to be invalid qua its retrospective operation. Though that order does not contain elaborate reasons for declaring the notification to be invalid, we are of the opinion that the conclusion recorded by the division Bench is correct. 9.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] ARYA GRAM UDYOG BHATHA SANGH (TRUST) v. STATE OF HARYANA Order The challenge here is to the notification of the Haryana Government issued on April 22, 1993 (annexure P-4) to be precise to the retrospective effect thereof. On the face of it such a notification can only be prospective in its effect and operation. There is thus patent legal infirmity in its retrospective effect. We, consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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