MYSORE SPINNING AND MANUFACTURING CO Vs. DEPUTY COMMERCIAL TAX OFFICER MADRAS

JUDGEMENT

(1.) THESE are petitions for the Issue of writs of prohibition directed against the deputy Commercial tax Officer, Non-resident special circle, Madras, requiring him not to take further proceedings in pursuance of the notice issued by him to the respective petitioners. The point raised by the writ petitions at the stage of the final argument was as regards the constitutional validity of the Sales tax Law validation Act, 1956 (Central Act VII of 1956) which we shall refer to as the impugned Act.

(2.) BEFORE discussing the legal points raised, it would be useful to set out the main facts of the three cases which are nearly identical.

(3.) THE petitioner in W. P. No. 37 of 1955 is the Mysore Spinning and manufacturing Co. Bangalore. This company which manufactures textile goods in bangalore city was effecting sales in the State of Madras and the goods were delivered in Madras in pursuance of such sales. The Deputy Commercial tax Officer issued a notice to the petitioner on 25-11-1954 reminding it of an earlier notice of his requiring the petitioner to have itself registered as a dealer in regard to the four quarters of 1953-54 and the first two quarters of 1954-55 up to the date of the communication and to submit the returns as regards the sales effected within the State. The petitioner was threatened with a prosecution in. default of its compliance. The facto in the other two writ petitions are almost identical except that while the petitioner in W. P. No. 76 of 1955 is a Mill in Bangalore the petitioner in W. P. No. 490 of 1955 has its factory and registered office at Bombay.