AIR 1955 SUPREME COURT 661

Supreme Court Of India

(From Patna: AIR 1933 Pat 87) 6th September, 1955

Hon'ble Judge(s): S. R. Das, Vivian Bose, N. H. Bhagwati, B. Jagannadhadas, T. L. Venkatarama Ayyar, B. P. Sinha, S. Jafer Imam , JJJ

(A) Constitution of India , Art.31— Bihar Sales Tax Act (19 of 1947) , — Validity. (Per S. R. Das Ag. C. J., Bose, Bhagwati and Imam JJ.) : Article 31 which protects citizens and non-citizens alike deals with deprivation of property otherwise than by way of levying or collecting taxes, and therefore, the Act does not constitute an infringement of the fundamental right to property under that Article. AIR 1951 SC 97, Foll.(Para 6) Anno: AIR Com., Const. of India, Art. 31 N. 4, 5, 11,12, 25. (B) Constitution of India , Art.226— Infringement of Art. 286. AIR 1953 Pat 87, Reversed. (Per S. R. Das Ag. C. J., Bose, Bhagwati and Imam JJ.) : Even where there is no infringement of fundamental rights if the contention of the party is that the Act which authorises the assessment, levying and collection of sales tax on inter-State trade contravenes and constitutes an infringement of Art. 286 and is, therefore, ultra vires, void and unenforceable and if this contention is well-founded, the remedy by way of a writ must, on principle and authority, be available to the party aggrieved. AIR 1953 Pat 87, Reversed.(Para 6) Anno: AIR Com., Const. of India, Art. 226 N. 17. ....