D.K. Mahajan, J. - (1.) THIS order will dispose of Civil Writ Numbers 231, 231, 232, 233, 234, 235, 236, 237, 314, 317, 318, 319 and 321 of 1968 and Civil Writ Numbers 5 and 711 of 1968.
(2.) IN these petitions, the vires of Rules 20 and 25 framed under the Punjab General Sales Tax Rules, 1949 (hereinafter referred to as the Punjab Rules) and the constitutional validity of Sections 8(2), 8(2)(a) and 6 of the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) are being challenged. The further question regarding the interpretation of Sections 9(2) and 9(3) of the Central Act and Rule 11(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957, has also been raised. It may be stated that at the hearing, all other contentions were dropped excepting the one relating to the vires of Rules 20 and 25 of the Punjab Rules. We, therefore, only propose t0 deal with this matter alone. Before proceeding to deal with the contention raised, it will not be out of place to mention that the vires of these rules was debated in Modi Spinning and Weaving Mills Company Ltd. v. The State of Punjab, I.L.R. (1965) 1 P&H 695 :, 1965 P.L.R. 584 and a Division Bench of this Court held that these rules were in order and not open to attack. The same matter has been again agitated on the ground that this decision, though affirmed by this Court in Bhawani Cotton Mills case, has been ultimately reversed by the Supreme Court, which has held the imposition of the Central) Sales Tax as ultra vires, because no single stage for its levy had been fixed in the Punjab Act. Supreme Court decision is reported as Shree Bhawani Cotton Mills Ltd. v. The State of Punjab and Anr. : 20 S.T.C. 290. It is in the wake of this decision that the controversy regarding Rules 20 and 25 has been raised again.
(3.) BEFORE proceeding further, I may mention that the Union of India was not made a party to this petition and it was for this reason that the attack on the constitutional validity of Sections 8(2), 8(2)(a) and 6 of the Central Act was dropped at the stage of the arguments.;