G. Narayana Reddy And Others v. State Of Andhra Pradesh And Others

G. Narayana Reddy And Others v. State Of Andhra Pradesh And Others

(High Court Of Andhra Pradesh)

Writ Petition No. 197, 590 And 316 Of 1967 | 30-03-1970

CHINNAPPA REDDY, J.

1. In exercise of the powers under sub-section (1) of section 40 of the Andhra Pradesh General Sales Tax Act of 1957, the Governor of Andhra Pradesh by G.O.Ms. No. 1413 dated 1st December, 1966, altered the Third Schedule to the Act by substituting the words "three paise in the rupee" in column (3) of the schedule for the figures and words "2 naye paise in the rupee" and "1/2 naya paisa in the rupee" wherever they occur against the items mentioned in columns (1) and (2). This G.O. was published in the Gazette bearing date 1st December, 1966. According to the petitioners, this Gazette was received by them, some of whom are subscribers, only on 25th December. The petitioners therefore contend that it is not open to the commercial tax authorities to levy tax at the rate of three paise in the rupee from 1st December, 1966, and that they can do so only from 25th December, 1966. As there was some dispute as to when the Gazette was printed and when it was released to the public, we issued a notice to the Director of Printing to produce the relevant records. In response to our notice the Director of Printing personally appeared before us and produced the relevant registers.

2. On perusal of the registers, it is clear that Gazette No. 328-A bearing date 1st December, 1966, was printed and released to the public on 12th December, 1966. The notification was therefore effective at least on 12th December, 1966. The learned counsel would however urge that since the notification was not in fact published on the date which it bears, it was of no effect whatever and it was as if there was no notification at all. We are not prepared to agree with this submission. As we have said the notification is effective at least from 12th December, 1966, the date on which it was released to the public.The writ petitions are therefore allowed to this extent, that the respondents are restrained from giving effect to the notification between 1st December, 1966, and 11th December, 1966, both days inclusive. Otherwise the writ petitioners are dismissed. There will be no order as to costs.

3. Petitions partly allowed.

Advocate List
Bench
  • HON'BLE MR. JUSTICE CHINNAPPA REDDY
  • HON'BLE MR. JUSTICE MADHAVA REDDY
Eq Citations
  • [1975] 35 STC 319
  • LQ/SC/1970/168
Head Note

A. Sales Tax — Andhra Pradesh General Sales Tax Act, 1957 (19 of 1957) — S. 40(1) — Power to issue notification — Exercise of — Effect of — Notification published in Gazette bearing date 1st December, 1966 — Received by petitioners, some of whom are subscribers, only on 25th December, 1966 — It is not open to commercial tax authorities to levy tax at rate of three paise in rupee from 1st December, 1966 — They can do so only from 25th December, 1966 — Held, notification was effective at least on 12th December, 1966 — Notification not in fact published on date which it bears, it was of no effect whatever and it was as if there was no notification at all — Not accepted — Notification is effective at least from 12th December, 1966, the date on which it was released to public — Respondents are restrained from giving effect to notification between 1st December, 1966, and 11th December, 1966, both days inclusive — Constitution of India, Art. 298