M.N.Roy, J. - (1.) This is an application for stay of operation of an order passed by the learned trial Judge on 22nd June, 1984 by the appellant/petitioners, who were respondents in that proceeding.
(2.) It would appear that against the imposition of turnover tax by the West Bengal Taxation Laws (Second Amendment) Act, 1979, various applications were moved under Article 226 of the Constitution of India and many of such applications were heard by B. C. Basak, J., and by his judgment and orders dated 18th July, 1980, made in Matter No. 492 of 1980 [Associated Pigment Ltd. v. State of West Bengal 1983 (16), STA 409], the said learned Judge disposed of the applications holding inter alia amongst others that "in the calculation of gross turnover, the non-taxable sales, that is, the sales referred to in Section 27 of the Act and Article 286 of the Constitution are not to be taken into consideration. However, I have held that for that reason the provisions of Section 6B(1)(a) or (b) and 4AAA(1) (a) or (b) cannot be declared to be invalid or beyond legislative competency. For the aforesaid reasons I hold and declare that the impugned Acts, that is Section 6B of the Bengal Finance (Sales Tax) Act, 1941 and Section 4AAA of the West Bengal Sales Tax Act, 1954 which was introduced by 1979 Amendment Act to be a valid piece of . legislation. However, I hold and direct that in calculation of the gross turnover, the sales referred to in Section 27 of the said Act and Article 286 of the Constitution are not to be taken into consideration. The applications are disposed of accordingly, all interim orders are vacated...". Against such determination and more particularly against inclusion of non-taxable sales in gross turnover, it has been stated that the appellants before us moved a Special Leave Petition (Civil) before the Supreme Court of India and according to the prayers as made, on 6th August, 1982 the following order : Stay confirmed on the condition that if the appellants fail in this Court, he will pay the whole amount with interest at the rate of 12% per annum from the date of admission of appeal. Let this case be listed for hearing in 1st week of September, 1982 was made.
(3.) It has been stated that such order was made after hearing both the parties to that proceeding and the particulars of the proceeding are C. M. P. No. 14916 of 1980 (in S. L. P. No. 10398 of 1980).;