PATEL RAMJIBHAI DANABHAI Vs. A S TAMBE SALES TAX OFFICER ANAND

JUDGEMENT

(1.) The petitioners in all these petitions have challenged the vires of sec. 33(6) of the Bombay Sales Tax Act of 1959 (hereafter referred to as the Act of 1959) and sec 14 of the Bombay Sales Tax Act of 1953 (hereafter referred to as the Act of 1953) on the ground that they offend the provisions of Article 14 of the Constitution in as much as the class of persons covered by these sections is also covered by sec. 35 of the Act of 1959and sec. 15 of the Act of 1953 and hence the authorities administering the provisions of these two Acts have unfettered liberty to peck and choose indiscriminately for action contemplated by these sections.

(2.) Before dealing with the controversial points it would be necessary to state shortly the facts relating to each of these petitions.

(3.) Taking first Special C. A. 191/68 the facts are that petitioners Nos. 1 4 and 6 previously formed partnership under the name of M/s. Laxmi Vijay Saw Mill and that partnership was run from 2-11-55 to 31 After 31-10-59 i.e. from 1-11-59 petitioners Nos. 1 to 7 together with one Patel Muljibhai Premjibhai formed another partnership and a deed thereof was drawn between the partners on 1-2-1960. This partnership was dissolved on 10-11-1964. Thereafter on 16-11-1964 the Sales Tax Officer Anand was informed about this dissolution.