B SHAMA RAO Vs. UNION TERRITORY OF PONDICHERRY
LAWS(SC)-1967-2-22
SUPREME COURT OF INDIA
Decided on February 20,1967

B.SHAMA RAO Appellant
VERSUS
UNION TERRITORY OF PONDICHERRY Respondents





Cited Judgements :-

PARESH YADAV VS. STATE OF U P [LAWS(ALL)-2014-8-68] [REFERRED TO]
RAMJEET BIND AND JAGDISH BIND BOTH SONS VS. STATE OF U P [LAWS(ALL)-2006-1-125] [REFERRED TO]
RAMJEET BIND VS. STATE OF U P [LAWS(ALL)-2006-2-39] [REFERRED TO]
MANAS KUMAR CHAKRABORTY VS. UNION OF INDIA & ORS. [LAWS(CAL)-2002-3-75] [REFERRED TO]
UNION OF INDIA AND ORS. VS. INDRAJEET AND ORS. [LAWS(ALL)-2019-12-458] [REFERRED TO]
AJAY KUMAR VS. STATE OF U P [LAWS(ALL)-2019-7-65] [REFERRED TO]
JUGUNA BAI VS. SARDAR SURJEET SINGH [LAWS(APH)-2007-11-44] [REFERRED TO]
RACHAKONDA NAGAIAH VS. GOVT. OF A.P. REP BY THE DISTRICT COLLECTOR [LAWS(APH)-2012-12-20] [REFERRED TO]
NIRMALA CHHABRA VS. ADDL DISTRICT JUDGE LUCKNOW [LAWS(ALL)-1970-1-1] [REFERRED TO]
MANGAL SAI ARMO S/O LATE SUKRIT RAM VS. UNION OF INDIA [LAWS(CHH)-2022-5-19] [REFERRED TO]
BHARATIYA JANATA PARTY & ANR VS. STATE OF WEST BENGAL & ORS [LAWS(CAL)-2018-4-15] [REFERRED TO]
SHITALA BAKSH SINGH VS. STATE OF UTTAR PRADESH [LAWS(ALL)-2023-5-198] [REFERRED TO]
SUJANA GRANITES VS. MANDAVA RAMBABU [LAWS(APH)-1996-9-7] [REFERRED TO]
RALLIS INDIA LTD VS. R S JOSHI SALES TAX OFFICER CITY DIVISION II AHMEDABAD [LAWS(GJH)-1972-9-2] [REFERRED TO]
KHAIRATI LAL VS. DISTRICT JUDGE, JAMMU [LAWS(J&K)-1971-9-5] [REFERRED TO]
V. J. JAYAKUMAR ABRAHAM VS. STATE [LAWS(KER)-1993-3-83] [REFERRED TO]
EXECUTIVE ENGINEER GORUR VS. B N SHESHAGIRI RAO [LAWS(KAR)-2008-2-33] [REFERRED TO]
UNION OF INDIA VS. LACHMI NARAIN [LAWS(DLH)-1971-11-20] [REFERRED TO]
LALJI ALIAS BHOLA VS. SATPAL KHANNA [LAWS(P&H)-1972-8-27] [REFERRED TO]
HARBHAJAN SINGH VS. TARLOK SINGH AND OTHERS [LAWS(P&H)-1973-9-12] [REFERRED TO]
COMMERCIAL TAXES OFFICER SPECIAL CIRCLE I JAIPUR VS. MAN INDUSTRIAL CORP LTD [LAWS(RAJ)-1970-5-3] [REFERRED TO]
GOVERNMENT OF NCT OF DELHI VS. RAVINDER KUMAR JAIN [LAWS(SC)-2023-5-83] [REFERRED TO]
CHHATTHU NARAIN VISHWAKARMA VS. STATE OF U.P. THROUGH SECY. REVENUE DEPT. AND ANOTHER [LAWS(ALL)-2011-9-509] [REFERRED TO]
MAGMA LEASING LTD VS. STATE OF WEST BENGAL [LAWS(CAL)-2004-2-48] [REFERRED TO]
CONSORTIUM OF ENGINEERING COLLEGES MANAGEMENTS ASSOCIATION VS. GOVERNMENT OF ANDHRA PRADESH REPRESENTED BY ITS PRINCIPAL SECRETARY HIGHER EDUCATION DEPARTMENT [LAWS(APH)-2011-10-47] [REFERRED TO]
STATE OF ANDHRA PRADESH REP BY THE STATE REPRESENTATIVE HYDERABAD VS. SEVEN HILLS CONSTRTUCTONS PENUMANTRA W.G. DIST [LAWS(APH)-2011-11-116] [REFERRED TO]
NAVAYUGA ENGINEERING CO LTD VS. ASSISTANT COMMISSIONER (CT), LTU, VISAKHAPATNAM, VISAKHAPATNAM DISTRICT [LAWS(APH)-2014-12-7] [REFERRED TO]
BHOPAL VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1996-11-39] [REFERRED]
AGRAWAL COLOUR ADVANCE PHOTO SYSTEM VS. COMMISSIONER OF CENTRAL EXCISE, BHOPAL [LAWS(CE)-2010-5-121] [REFERRED TO]
CARLSBERG BREWERIES A/S VS. SOM DISTILLERIES AND BREWERIES LIMITED [LAWS(DLH)-2017-5-166] [REFERRED TO]
NINGAPPA VS. STATE OF KARNATAKA [LAWS(KAR)-1999-8-29] [REFERRED TO]
J PARTHIBAN VS. STATE OF TAMIL NADU [LAWS(MAD)-2008-3-115] [REFERRED TO]
SUDHAKAR HEGDE VS. STATE OF KARNATAKA [LAWS(KAR)-2014-7-43] [REFERRED TO]
XXXX VS. STATE OF KERALA [LAWS(KER)-2023-12-100] [REFERRED TO]
UNION OF INDIA BHARAT SANCHAR NIGAM LTD., CHENNAI VS. P. SHYAMALA [LAWS(MAD)-2017-1-303] [REFERRED TO]
ABDUL SATTAR VS. STATE OF M.P [LAWS(MPH)-2019-1-173] [REFERRED TO]
GWALIOR RAYON SILK MANUFACTURING WVG COMPANY LIMITED VS. ASSISTANT COMMISSIONER OF SALES TAX [LAWS(MPH)-1972-8-12] [REFERRED TO]
COMMERCIAL TAXES OFFICER VS. MAN INDUSTRIAL CORPORATION LTD [LAWS(RAJ)-1970-5-4] [REFERRED TO]
K GANESAN VS. SPECIAL OFFICER SALEM CO OPERATIVE SUGAR MILLS LTD [LAWS(MAD)-1992-2-58] [REFERRED TO]
JAG DUTTA VS. SAVITRI DEVI [LAWS(P&H)-1976-9-8] [REFERRED TO]
KAMAKHYA NARAIN SINGH VS. STATE OF BIHAR [LAWS(PAT)-1980-10-4] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. SWADESHI POLYTAX LTD [LAWS(SC)-2005-9-95] [REFERRED TO]
H C SUMAN VS. REHABILITATION MINISTRY EMPLOYEES COOPERATIVE HOUSE BUILDING SOCIETY LTD [LAWS(SC)-1991-8-67] [DISTINGUISHED]
A R KUKALEKAR VS. GOA HOUSING BOARD [LAWS(BOM)-1992-12-32] [REFERRED TO]
MOGHU JAGOBAJI ZADE AND OTHERS VS. TAHSILDAR, NAGPUR AND OTHERS [LAWS(BOM)-1976-9-57] [REFERRED TO]
SHRI NIHOTO SEMA VS. SMTI KANILI KINI LIMI [LAWS(GAU)-1985-9-4] [REFERRED TO]
VELLANKI FRAME WORKS, A SOLE PROPRIETORY CONCERN VS. COMMERCIAL TAX OFFICER, CHINAWALTAIR CIRCLE, VISAKHAPATNAM [LAWS(APH)-2014-12-34] [REFERRED TO]
MAA VIND VASINI INDUSTRIES VS. PURVANCHAL VIDYUT VITRAN NIGAMLTD [LAWS(ALL)-2007-12-91] [REFERRED TO]
HARI NAGAR SUGAR MILLS LIMITED VS. UNION OF INDIA [LAWS(DLH)-2012-10-212] [REFERRED TO]
T SUBBA RAO VS. DEPUTY REGISTRAR OF CO OPERATIVE SOCIETIES [LAWS(APH)-1998-6-18] [REFERRED TO]
ANDHRA PRADESH SCHEDULED TRIBES EMPLOYEES ASSOCIATION VS. ADITYA PRATAP BHANJ DEV [LAWS(APH)-2001-11-85] [REFERRED TO]
JAYENDRASINH BHUPATSINH DIAMA VS. STATE OF GUJARAT [LAWS(GJH)-2011-8-237] [REFERRED TO]
QAZI YUSRA ASLAM VS. STATE [LAWS(J&K)-1993-9-6] [REFERRED TO]
HARENDRA GANGADAS DOSHI VS. ADD SECRETARY TO THE GOVERNMENT OF INDIA [LAWS(GJH)-1984-12-7] [REFERRED]
PRABHASHANKAR SHANKARLAL JOSHI VS. FULSINHJI KESHARISINHJI PARMAR [LAWS(GJH)-1984-6-17] [REFERRED]
K. S. NANJEGOWDA VS. STATE BY KARNATAKA LOKAYUKTHA [LAWS(KAR)-2020-11-107] [REFERRED TO]
KERALA SELF FINANCING DENTAL COLLEGE MANAGEMENTS CONSORTIUM VS. STATE OF KERALA [LAWS(KER)-2017-11-19] [REFERRED TO]
R. SHANKARAN VS. STATE OF KARNATAKA [LAWS(KAR)-2014-7-35] [REFERRED TO]
T M BASHIAM VS. M VICTOR [LAWS(MAD)-1969-2-32] [REFERRED TO]
B.JANAKIRAM VS. THE STATE OF TAMILNADU [LAWS(MAD)-2017-1-70] [REFERRED TO]
KULWANT KUMAR KALSAN AND ORS. VS. STATE OF HARYANA AND ORS. [LAWS(P&H)-2015-4-92] [REFERRED TO]
EAST INDIA HOTELS LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2001-3-42] [REFFERED TO 15,25]
OBEROI MOTORS VS. UNION TERRITORY ADMINISTRATION CHANDIGARH [LAWS(P&H)-1977-10-6] [REFERRED TO]
TAMMINEEDI SUBBA RAO VS. DEPUTY REGISTRAR OF CO OP SOCIETIES BHIMAVARAM [LAWS(APH)-1998-1-19] [REFERRED TO]
TAMMINEEDI SUBBA RAO VS. DEPUTY REGISTRAR OF COOP SOCIETIES BHIMAVARAM [LAWS(APH)-1998-6-51] [REFERRED TO]
MAHARASHTRA GENERAL KAMGAR UNION VS. CIPLA LIMITED [LAWS(BOM)-1996-8-26] [REFERRED TO]
BABU PARASU KAIKADI VS. BABU ALIAS SHIVLING MAHADEO JANGAM [LAWS(BOM)-1997-7-90] [REFERRED TO]
SANDVIK ASIA LTD VS. COMMISSIONER OF INCOME TEX [LAWS(BOM)-2004-1-97] [REFERRED TO]
PAHARPUR COOLING TOWERS LTD VS. ANURADHA MASALA UDHYOG PVT LTD [LAWS(ALL)-2007-12-209] [REFERRED]
RAM SURAT MISHRA VS. STATE OF U P [LAWS(ALL)-2013-7-64] [REFERRED TO]
U P STATE ELECTRICITY BOARD VS. ASHOK KUMAR SHUKLA [LAWS(ALL)-2003-3-89] [REFERRED TO]
VISHWANATH PRASAD AND OTHERS VS. STATE OF U P AND OTHERS [LAWS(ALL)-2017-11-147] [REFERRED TO]
RUPAM SINGH VS. STATE OF U.P. [LAWS(ALL)-2019-11-188] [REFERRED TO]
MD. BAHALUDDIN SHEIKH, VS. UNION OF INDIA [LAWS(GAU)-2013-4-4] [REFERRED TO]
BHARAT VS. DISTRICT MAGISTRATE GWALIOR [LAWS(MPH)-1985-7-4] [REFERRED TO]
M/S. DECCAN CHRONICLES HOLDINGS LIMITED REP. BY ITS ASSISTANT GENERAL MANAGER, R. GURUPRASAD ORS. ETC. ETC. VS. THE UNION OF INDIA, REPRESENTED BY ITS JOINT SECRETARY, RESERVE BANK OF INDIA, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR AND CANARA BAN [LAWS(MAD)-2014-8-187] [REFERRED TO]
PRANSHANKAR VS. FULSINHJI [LAWS(GJH)-1984-6-21] [REFERRED TO]
RAMANLAL SHAH VS. STATE OF GUJARAT [LAWS(GJH)-1995-3-21] [REFERRED TO]
RAJ PAL VS. UNION OF INDIA [LAWS(DLH)-1969-12-1] [REFERRED TO]
BAWA R SINGH VS. UNION OF INDIA [LAWS(DLH)-1970-5-14] [REFERRED]
RANCHHODBHAI HARIBHAI SUTARIYA VS. UNION OF INDIA [LAWS(GJH)-2011-4-207] [REFERRED TO]
RAM LAXMAN GLASS PRIVATE LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2000-2-47] [REFERRED TO]
GWALIOR RATON SILK MANUFACTURING WEAVING CO LIMITED VS. ASSTT COMMISSIONER OF SALES TAX [LAWS(SC)-1973-12-41] [DISTINGUISHED]
KRISHNA CHANDRA GANGOPADHYAYA VS. UNION OF INDIA [LAWS(SC)-1975-4-24] [EXPLAINED]
RAMESH BIRCH S M MEHRA RAM KRISHNAN AND SONS CHARAN DASS SALUJA S S SODHI GURDIAL SINGH LAL SINGH SURINDER SHARMA SMT SWARAN KAUR VS. UNION OF INDIA [LAWS(SC)-1989-4-29] [APPLIED]
LALITA PRASAD PANDEY VS. STATE OF BIHAR [LAWS(PAT)-1991-10-2] [REFERRED TO]
HCM INSTITUTE RIPA VS. JAI SINGH [LAWS(RAJ)-2000-5-33] [REFERRED TO]
NEELAM BHAGAVAN VS. STATE OF TELANGANA AND ORS. [LAWS(TLNG)-2019-11-90] [REFERRED TO]
MAVILAYI SERVICE COOPERATIVE BANK LIMITED VS. COMMISSIONER OF INCOME TAX, CALICUT [LAWS(SC)-2021-1-17] [REFERRED TO]
WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LIMITED VS. NICCON ELECTRONICS DEVICES PRIVATE LIMITED [LAWS(CAL)-2011-9-78] [REFERRED TO]
CITICORP FINANCE (INDIA) LTD VS. STATE OF WEST BENGAL & ANR [LAWS(CAL)-2007-7-96] [REFERRED]
SUMATI K SHIRODKAR VS. TEREZINHA SERRAO [LAWS(BOM)-1994-8-16] [REFERRED TO]
JUGUNA BAI VS. SARDAR SURJEET SINGH [LAWS(APH)-2007-11-113] [REFERRED TO]
JAGATPAL SINGH VS. STATE OF U P [LAWS(ALL)-2000-11-91] [REFERRED TO]
JAGRITI VS. STATE [LAWS(APH)-1993-12-36] [REFERRED TO]
JAYENDRASINH BHUPATSINH DIAMA VS. STATE OF GUJARAT [LAWS(GJH)-2011-11-16] [REFERRED TO]
PANOLI INTERMEDIATE (INDIA) PVT. LTD. VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-3-263] [REFERRED TO]
FR. SEBASTIAN VADAKKUMPADAN VS. SHINE VARGHESE, S/O. VARGHESE [LAWS(KER)-2018-5-207] [REFERRED TO]
DECCAN CHRONICLES HOLDINGS LTD VS. UNION OF INDIA [LAWS(MAD)-2014-5-8] [REFERRED TO]
SRIKANTA DATTA NARASIMHA RAJA WADIYAR VS. ASSISTANT COMMISSIONER OF WEALTH TAX [LAWS(KAR)-1999-3-67] [REFERRED TO]
O V SHANTHAKUMARI VS. KOKILA [LAWS(KAR)-1990-11-60] [REFERRED TO]
BANGALORE DEVELOPMENT AUTHORITY AND ORS. VS. VENKATA RATNAMMA AND ORS. [LAWS(KAR)-2015-6-42] [REFERRED TO]
RAMAN LAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-4-82] [REFERRED TO]
RATTAN LAL AND COMPANY VS. STATE OF PUNJAB, ETC. [LAWS(P&H)-1970-12-38] [REFERRED TO]
PUNJAB COPRA CRUSHING OIL MILLS VS. THE STATE OF PUNJAB ETC. [LAWS(P&H)-1973-4-15] [REFERRED TO]
MADHUSUDAN BEHERA VS. DISTRICT JUDGE [LAWS(ORI)-2009-3-113] [REFERRED TO]
ACHALDAS VS. MUNICIPAL COUNCIL JODHPUR [LAWS(RAJ)-1971-3-3] [REFERRED TO]
RAMESH VS. UNION OF INDIA [LAWS(P&H)-1988-5-15] [REFERRED TO]
DEVI DAS GOPAL KRISHNAN VS. STATE OF PUNJAB [LAWS(SC)-1967-4-37] [REFERRED]
MUNICIPAL CORPORATION OF DELHI IN BOTH APPEALS VS. BIRLA COTTON SPINNING WEAVING MILLS DELHI IN BOTH THE APPEALS [LAWS(SC)-1968-2-20] [REFERRED TO]
KRISHNA KUMAR VS. STATE OF RAJASTHAN [LAWS(RAJ)-2023-9-95] [REFERRED TO]
SHIV KUMAR VS. UNION OF INDIA [LAWS(SC)-2019-10-45] [REFERRED TO]
STATE OF SIKKIM VS. STATE OF TAMIL NADU [LAWS(SIK)-2003-7-2] [REFERREED TO]
RAJIV MANCHANDA AND OTHERS VS. HARYANA URBAN DEVELOPMENT AUTHORITY AND ANOTHER [LAWS(P&H)-2017-11-254] [REFERRED TO]
SANJEEV KUMAR VS. COMMISSIONER OF POLICE [LAWS(DLH)-2002-1-4] [REFERRED 5.]
MOHANBHAI UKABHAI PATEL VS. DESIGNATED OFFICER [LAWS(GJH)-2012-3-81] [REFERRED TO]
D SRINIVASA RAO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2000-11-63] [REFERRED TO]
USHODAYA ENTERPRISES LIMITED VS. COMMISSIONER OF COMMERCIAL TAXES A P HYDERABAD [LAWS(APH)-1998-3-101] [REFERRED TO]
M/S. KESAR SUGAR WORKS LTD. VS. STATE OF U.P. AND OTHERS [LAWS(ALL)-1971-3-54] [REFERRED TO]
PULLOO VS. DY DIRECTOR OF CONSOLIDATION U P [LAWS(ALL)-1976-3-7] [REFERRED TO]
EXECUTIVE ENGINEER YAVATMAL VS. ANANT YADAO MURATE [LAWS(BOM)-1997-10-72] [REFERRED TO]
ASOKE KUMAR MITRA VS. STATE OF WEST BENGAL [LAWS(CAL)-1994-3-8] [REFERRED TO]
SANJEEV KEJRIWAL VS. STATE [LAWS(CAL)-1998-1-30] [REFERRED TO]
ARUN KUMAR CHAMARIA VS. CORPORATION BANK [LAWS(CAL)-2001-2-28] [REFERRED TO]
INDIAN BANK VS. ABS MARINE PRODUCTS PRIVATE LTD [LAWS(CAL)-2002-5-20] [REFERRED TO]
STATE OF ASSAM VS. CHHOTABHAI JETHABHAI PATEL TOBACCO PRODUCTS CO LTD [LAWS(GAU)-2007-8-33] [REFERRED TO]
POKARDAS AND BRORS VS. STATE OF GUJARAT [LAWS(GJH)-1981-9-13] [REFERRED TO]
STATE OF KERALA VS. K. SANKARAN NAIR [LAWS(KER)-1993-2-83] [REFERRED TO]
JABALPUR BUS OPERATORS ASSOCIATION VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2002-12-33] [REFERRED TO]
RAMAN GOPI VS. KUNJU RAMAN UTHAMAN [LAWS(KER)-2011-9-52] [REFERRED TO]
SHRI S.C. JAYACHANDRA S/O LATE CHIKKABORAIAH VS. ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE [LAWS(KAR)-2017-2-121] [REFERRED TO]
R FRANCIS VS. GOVERNMENT OF TAMILNADU [LAWS(MAD)-2007-10-283] [REFERRED TO]
SAI UDYOG PVT LIMITED RAIPUR VS. CENTRAL BANK OF INDIA RAIPUR [LAWS(MPH)-1997-10-13] [REFERRED]
RAJU VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2020-5-98] [REFERRED TO]
RAM NARESH RAI VS. STATE OF BIHAR [LAWS(PAT)-1978-9-3] [REFERRED TO]
THAPAR INSTITUTE OF ENGINEERING AND TECHNOLOGY PATIALA VS. STATE OF PUNJAB [LAWS(P&H)-1994-9-6] [REFERRED TO]
FAGU SHAW VS. STATE OF WEST BENGAL [LAWS(SC)-1973-12-3] [DISTINGUISHED]
BRIJ SUNDER KAPOOR DR GOVERDHAN DASS AGARWAL SMT USHA SHARMA RAMESHWAR DAYAL VS. I ADDITIONAL DISTRICT JUDGE:RATTAN LAL AGARWAL:III ADDITIONAL DISTRICT JUDGE:IV ADDITIONAL DISTRICT JUDGE MEERUT [LAWS(SC)-1988-10-28] [CITED]
STATE OF KERALA VS. M 8 ATTESEE AGRO INDUSTRIAL TRADING CORPORATION [LAWS(SC)-1988-10-34] [EXPLAINED AND DISTINGUISHED]
BALJEET SINGH VS. STATE OF RAJASTHAN [LAWS(RAJ)-2018-4-12] [REFERRED TO]
DANDUGULA SUSHEELA VS. STATE OF TELANGANA [LAWS(TLNG)-2022-3-151] [REFERRED TO]
GEORGE MAIJO AND CO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1977-6-28] [REFERRED TO]
K SATYANARAYANA VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2001-4-139] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. DOULIS GARMENTS [LAWS(CE)-2008-5-175] [REFERRED TO]
E S SANJEEVA RAO VS. CENTRAL BUREAU OF INVESTIGATION [LAWS(BOM)-2012-5-88] [REFERRED TO]
MURMANSK SHIPPING COMPANY VS. ADANI POWER RAJASTHAN LTD. AND ORS. [LAWS(BOM)-2016-1-87] [REFERRED TO]
MANGAT SINGH SURRINDER SINGH VS. APPELLATE ASSISTANT COMMISSIONER SALES TAX [LAWS(DLH)-1986-11-45] [REFERRED TO]
RADHEY MOHAN VS. STATE OF U P [LAWS(ALL)-1993-3-35] [REFERRED TO]
PALASH CHATTERJEE VS. STATE OF WEST BENGAL [LAWS(CAL)-2007-6-32] [REFERRED TO]
FARHAT HUSSAIN AZAD VS. STATE OF U P [LAWS(ALL)-2004-12-80] [REFERRED TO]
SIMBHOLI SUGARS LTD VS. STATE OF U P [LAWS(ALL)-2010-4-132] [REFERRED TO]
LEKH RAJ VS. 4TH ADDITIONAL DISTRICT JUDGE MEERUT [LAWS(ALL)-1982-2-30] [REFERRED TO]
MAHARASHTRA GENERAL KAMGAR UNION VS. CIPLA LIMITED [LAWS(BOM)-1996-8-122] [REFERRED]
MUNAWAR KHAN HUSSEIN KHAN VS. SOMNATH H HOLKAR [LAWS(BOM)-2003-8-81] [REFERRED TO]
EDELWEISS ASSET RECONSTRUCTION COMPANY LIMITED VS. GTL INFRASTRUCTURE LIMITED [LAWS(DLH)-2020-11-19] [REFERRED TO]
HARI SAHU VS. UNION OF INDIA (UOI) REPRESENTED BY DIVISIONAL COMMERCIAL SUPERINTENDENT, SOUTHERN EASTERN RAILWAY [LAWS(ORI)-1971-7-25] [REFERRED TO]
KRISHNA MILLS LTD VS. UNION OF INDIA [LAWS(RAJ)-1983-11-12] [REFERRED TO]
VISHAL AGENCIES VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2007-3-292] [REFERRED TO]
MANOHAR PATEL.R VS. UNION OF INDIA [LAWS(KAR)-2022-7-352] [REFERRED TO]
M JAMES THOMAS VS. HONBLE THE CHIEF JUSTICE [LAWS(KER)-1977-6-41] [REFERRED TO]
RAM CHAND VS. THE STATE OF HARYANA ETC. [LAWS(P&H)-1971-4-17] [REFERRED TO]
DES RAJ JUNEJA AND ORS. VS. UNION OF INDIA (UOI) AND ORS. [LAWS(P&H)-1979-2-28] [REFERRED TO]
INSTAKART SERVICES PVT LTD , VS. STATE OF MADHYA PRADESH AND ANOTHER [LAWS(MPH)-2017-5-117] [REFERRED TO]
MANGAL SINGH VS. HARDIAL SINGH [LAWS(P&H)-2007-5-10] [REFERRED TO]
SOMPRAKASH VS. STATE OF UTTARAKHAND [LAWS(UTN)-2019-7-220] [REFERRED TO]
KESHAVLAL KHEMCHAND AND SONS PVT LTD VS. UNION OF INDIA [LAWS(SC)-2015-1-68] [REFERRED TO]
GIRNAR TRADERS VS. STATE OF MAHARASHTRA [LAWS(SC)-2011-1-52] [REFERRED TO]
ASHWANI KUMAR VS. STATE OF BIHAR [LAWS(PAT)-2023-2-36] [REFERRED TO]
GURMEET SINGH VS. STATE OF RAJASTHAN [LAWS(RAJ)-2018-4-11] [REFERRED TO]
MOHAMMAD YUNUS VS. URBAN IMPROVEMENT TRUST JODHPUR [LAWS(RAJ)-1999-6-7] [REFERRED 27]
RAJEEV KISAN PATIL VS. STATE OF MAHARASHTRA [LAWS(BOM)-2003-2-140] [REFERRED TO]
M/S GVPR ENGINEERS LIMITED VS. THE STATE OF TELANGANA AND OTHERS [LAWS(APH)-2016-4-16] [REFERRED TO]
K O VENKATA REDDY VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-2001-4-30] [REFERRED TO]
GINIA DEVI AGARWALLA VS. PROVIDENT FUND INSPECTOR [LAWS(CAL)-2001-10-29] [REFERRED TO]
SUBHASH CHANDRA PANDEY VS. STATE OF U P [LAWS(ALL)-2002-12-8] [REFERRED TO]
SURESH CHANDRA GUPTA VS. COLLECTOR KANPUR NAGAR [LAWS(ALL)-2002-7-33] [REFERRED TO]
RUKSAR KHAN VS. STATE OF U.P. [LAWS(ALL)-2020-7-13] [REFERRED TO]
DILIP KUMAR DHARA AND ANOTHER VS. RANJIT KUMAR MONDAL [LAWS(CAL)-2019-1-39] [REFERRED TO]
DEBI MATA VS. STATE OF WEST BENGAL [LAWS(CAL)-1972-5-6] [REFERRED TO]
VINAY KUMAR KOHLI VS. UNION OF INDIA [LAWS(MPH)-2002-1-1] [REFERRED TO]
MANGAT RAM VS. GOVERNMENT OF JAMMU AND KASHMIR [LAWS(J&K)-1983-4-12] [REFERRED TO]
MAHAVEER PRASAD PRASAN KUMAR JAIN VS. TAHSILDAR PONDICHERRY [LAWS(MAD)-1977-3-23] [REFERRED TO]
THE SIRSILK LIMITED VS. THE DISTILLERY OFFICER AND ORS. [LAWS(MAD)-1979-4-29] [REFERRED TO]
P.K.P.N. SJPINNING MILLS (P), ERODE AND OTHERS VS. UNION OF INDIA [LAWS(MAD)-1994-12-76] [REFERRED TO]
UNITED AGENCIES VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2010-12-173] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2007-1-8] [REFERRED TO]
TEK CHAND DAULAT RAI VS. EXCISE AND TAXATION OFFICER [LAWS(P&H)-1971-4-11] [REFERRED TO]
CHHAT RAM ETC. VS. THE STATE OF HARYANA [LAWS(P&H)-1972-6-5] [REFERRED TO]
HIMACHAL FLOUR MILLS VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1978-6-2] [REFERRED TO]
P L MEHRA VS. D R KHANNA [LAWS(DLH)-1970-9-15] [REFERRED TO]
Parmeshwari Devi VS. Thakur Natthu Singh [LAWS(MPH)-1996-9-92] [REFERRED TO]
COMMERCIAL TAXES OFFICER SPECIAL CIRCLE II JAIPUR VS. HARICHARANLAL [LAWS(RAJ)-1984-11-12] [REFERRED TO]
FERRO ALLOYS CORPORATION LTD VS. UNION OF INDIA [LAWS(ORI)-1998-8-49] [REFERRED TO]
JOGINDER SINGH VS. STATE OF PUNJAB [LAWS(P&H)-1994-5-170] [REFERRED]
MUNICIPAL CORPORATION FOR CITY OF PUNE VS. BHARAT FORGE COMPANY LIMITED [LAWS(SC)-1995-3-110] [DISTINGUISHED]
S SHANMUGAVEL NADAR VS. STATE OF TAMIL NADU [LAWS(SC)-2002-9-104] [REFERRED TO]
SECRETARY TO GOVT. OF KERALA, IRRIGATION DEPARTMENT VS. JAMES VARGHESE [LAWS(SC)-2022-5-10] [REFERRED TO]
DELHI DEVELOPMENT AUTHORITY VS. GODFREY PHILLIPS (I) LTD [LAWS(SC)-2022-5-22] [REFERRED TO]


JUDGEMENT

- (1.)On August 16, 1962 the administration of Pondicherry, became vested in the Govermnent of India by virtue of de jure transfer. The Pondicherry Administration Act, XLII of 1962 constituted that territory as a separate centrally-administered unit and under the Union Territories Act, XX of 1963 a legislative assembly was set up for that area. The assembly under that Act acquired the power of enacting laws in respect of items in Lists II and III of the Seventh Schedule to the Constitution. The assembly thereafter passed the Pondicherry General Sales Tax Act, X of 1965 (hereinafter referred to as the Principal Act) which was published on June 3, 1965 after receiving the President's assent on May 25, 1965. Section 1(2)of that Act provided that the Act would come into force on such date as the Government may by notification appoint. Section 2 (1) provided that
"The Madras General Sales Tax Act 1959 (No. 1 of 1959) (hereinafter referred to as the Act) as in force in the State of Madras immediately before the commencement of this Act shall extend to and come into force in the Union Territory of Pondicherry subject to the following modifications and adaptations."

Then follow certain modifications and adaptations which are not relevant for our purposes except that Cl. (ix) of S. 2 (1) substituted S. 30 of the Madras Act and provided for an Appellate Tribunal. The substituted section laid down that the Government shall appoint a Judicial Officer who is otherwise qualified to he appointed as a Judge of the Tribunal Superieur d'. Appeal to be the Appellate Tribunal and to exercise the functions conferred under the Act. The Act also enacted a Schedule with description of goods, the point of levy and the rates at which the tax was to be levied. Section 2 (2) provided that the Madras General Sales Tax Rules, 1959 and any other Rules made or issued under the said Act and similarly in force were to apply to Pondicherry. As provided by S. 1 (2) the Pondicherry Government issued a notification, dated March 1, 1966 bringing into force the Madras Act as extended by the Act to Pondicherry as from April 1, 1966. In the meantime the Madras legislature had amended the Madras Act and consequently it was the Madras Act as amended upto April 1, 1966 which was brought into force under the said notification.

(2.)The petitioner is a merchant carrying on business in liquor and would be a dealer within the meaning of the Madras Act. Upto March 1966 he was liable and was paying certain taxes similar to the sales tax under the French regulations till then in force in Pondicherry. With the coming into force of the Principal Act he was served with a notice to register himself as a dealer. Thereupon he filed this petition challenging the validity of the Principal Act.
(3.)Mr. S. T. Desai for the petitioner contended that the Principal Act was void and was a still-born legislation by reason of the Pondicherry legislature having abdicated its legislative function in favour of the Madras State Legislature, that such abdication resulted from the wholesale adoption of the Madras Act as in force in the State of Madras immediately before the commencement of the Principal Act and that
S. 2 (1) read with S. 1 (2) meant that the legislature adopted not only the Madras Act as it was when it enacted the Principal Act but also such amendment or amendments in that Act which might be passed by the Madras Legislature upto the time of the commencement of the Act, i.e. upto April 1, l966. Mr.Setalvad, on the other hand, relied on the majority decision in Re. Delhi Laws Act, etc., case, 1951 SCR 747 : (AIR 1951 SC 332), and in particular on the summary by Bose, J. in Raj Narain Singh's case, : (1955-1 SCR 290, AIR 1954 SC 569), of the diverse views expressed by the learned Judges in that decision. As heading (4) in the said summary shows the learned Judges inter alia held by a majority of 5 to 2 that authorisation to select and apply future Provincial laws was not invalid. To ascertain the principle deducible from that conclusion, it becomes necessary to examine observations made by the five learned Judges. But before we do that it is also necessary to remind oneself of the principles governing the exercise of legislative power.



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