Law: Sales Tax Act, (III of 1951)

Section: 3,3(4),7(1),23

[Sales-tax Act, [951 (III of 1951)]........Sections 3 (4), 7 (1) read with item 23 of Notification No. 9, dated 27.6.1951 (before addition of Explanation by S. R. 0. 430 (K)1965. dated 5.5. 1955)-Exemption-Sarson oil-Whether exempt from sales-tax-Held no -Retrospective operation-Notification Na. S. R. O. 430 (K)]65, dated 5.5. 1965, whether retrospective in operation-Held no The assessee was a manufacturer of oil from sarson and other seeds. For the assessment years 1960-61 to 1962-63, the Sales-tax Officer assessed sarson of l to sales-tax by his orders dated the 29th June, 1968. The contention of the assessees counsel was that under item 23 of Notification No. 9. dated 27.6.1951, read with the Explanation added by Notification No. S. R.O. 430 (K)/65, dated 5.5. 1965, which according to him was retrospective in nature, there could be no liability of the assessee to pay the tax at the time when the assessment orders were made. Rejecting the contention the High Court : Held that :- (i) Section 3 (4) of the Sales-tax Act clearly says that the tax shall be levied and collected on the value of the goods on the occurrence of any of the events, for instance, when the goods are delivered to the purchaser. In this situation it does not lie in the mouth of the learned counsel for the applicant that the liability of the assessee to pay the tax is uncalled for. (ii) The observation made by the Federal Court in Raja Bahadur Kamakshya Narain Singh of Ramgargh v. Commissioner of income- tax. cited by the learned counsel in support of the contention that Notification No. S.R. O. 430 (K) /65, dated 5. 5. 1965 should be given retrospective effect, is hardly relevant for the federal Court has no where held that the subordinate legislation could be made retroactive even without mentioning its retroactivity in the Notification. It is the Legislature which could alone confer retroactivity to a piece of legislation and that too by making such a declaration in the Statute. Cases referred to :- Whitney v. Commissioners of Inland Revenue (1926) A. C. 37); Chatturam and others v, Commissioner of Income-tax (1947) 15 l. T. R. 302 ; Raja Bahadur Kamakshya Narain Singh of Ramgarh v.…

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