L AMIR CHAND SADHU RAM Vs. EXCISE AND TAXATION COMMISSIONER J AND K JAMMU

JUDGEMENT

(1.) THIS is a writ petition under section 103 of the Constitution of Jammu and Kashmir read with article 226 of the Constitution of India.

(2.) THE only question which falls for determination in this petition is whether the amendment in rule 4 of the Rules framed under the General Sales Tax Act, 1962, would apply retrospectively so as to include within its ambit the licence issued before the date of the amendment. The circumstances in which the question has arisen may be narrated thus :

(3.) SECTION 5 of the Act provides that exemption licence can be issued subject to such restrictions and conditions as may be prescribed, including conditions as to licence and licence fees. Rules 4 of the Rules framed under the General Sales Tax Act, 1962, as in force on the date of the issuance of the exemption licence in favour of the petitioner, provided that the licence could be issued on payment of Rs. 30 as licence fee, That the petitioner paid Rs. 30 at the time the licence was issued in his favour is also not disputed. The licence issued in favour of the petitioner on 10th April, 1972, was to remain valid and effective up to 31st March, 1973.