Kultar Singh and Bros. and Others vs The State of Punjab and Others

S.S. Sandhawalia, C.J.—The primary challenge in this writ petition is to the constitutionality of Section 5 of the Punjab General Sales Tax Act, 1948, and Sections 8 and 9 of the Central Sales Tax Act, 1956. The Learned Counsel for the petitioner concedes that the matter is concluded against him by the Full Bench judgment in Desk Raj Parshotam Lal v. State of Punjab [1978] 42 S.T.C. 429 (F.B.) (Civil Writ Petition No. 2145 of 1978 decided on 24th July, 1978), as regards the vires of Sections 8 and 9 of the Central Sales Tax Act. The counsel further concedes that the vires of Section 5 of the Punjab General Sales Tax Act has been upheld in Rattan Lal and Co. and Another Vs. The Assessing Authority and Another, . In view of the aforesaid binding precedents, no challenge to the vires of the statutes can now be raised.

In view of the aforesaid position, the writ petition is dismissed. Because of the fair stand taken by the Learned Counsel for the petitioners, the parties are left to bear their own costs.