{"id":169509,"date":"1978-10-23T00:00:00","date_gmt":"1978-10-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978"},"modified":"2016-03-02T21:35:32","modified_gmt":"2016-03-02T16:05:32","slug":"chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","title":{"rendered":"Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1979 AIR  435, \t\t  1979 SCR  (2) 134<\/div>\n<div class=\"doc_author\">Author: N Untwalia<\/div>\n<div class=\"doc_bench\">Bench: Untwalia, N.L.<\/div>\n<pre>           PETITIONER:\nCHIEF COMMISSIONER UNION TERRITORY, CHANDIGARH\n\n\tVs.\n\nRESPONDENT:\nSIALKOT SILK STORES, CHANDIGARH\n\nDATE OF JUDGMENT23\/10\/1978\n\nBENCH:\nUNTWALIA, N.L.\nBENCH:\nUNTWALIA, N.L.\nCHANDRACHUD, Y.V. ((CJ)\nSHINGAL, P.N.\n\nCITATION:\n 1979 AIR  435\t\t  1979 SCR  (2) 134\n 1979 SCC  (1) 255\n\n\nACT:\n     Punjab  General   Sales  Tax   Act,   1948-S.   6-State\nGovernment issued  a notification  of its intention to amend\nSchedule but  did not  issue a\tsecond notification amending\nthe Schedule  as required  by s.  6-State reorganised in the\nmeanwhile and  the Union  Territory  of\t Chandigarh  formed-\nEarlier notification  if \"law  in force\"-Newly\tformed Union\nTerritory-If could  avail of  the earlier  notification\t and\namend the schedule.\n\n\n\nHEADNOTE:\n     Section 6\tof the\tPunjab General\tSales Tax  Act, 1948\nprovides  that\t the  State   Government,  after  giving  by\nnotification, not  less than  three months'  notice  of\t its\nintention so  to do, may, by like notification add or delete\nfrom Schedule  and thereupon  Schedule shall be deemed to be\namended accordingly.\n     The State\tGovernment of  the composite State of Punjab\nissued a  notification under  s. 6  giving its\tintention to\ndelete from  Schedule pure  silken fabrics  from the list of\ntax-free  goods.   Before   the\t  issue\t  of   any   further\nnotification, however,\tthe composite  State was reorganised\nand the\t Union\tTerritory  of  Chandigarh  was\tformed.\t The\nGovernment of  the Union  Territory of\tChandigarh issued  a\nnotification amending  item 30 of Schedule as intended to be\namended by the notification issued by the former government.\n     In a  writ petition  filed before\tthe High  Court\t the\nrespondent challenged  the notification\t as invalid  on\t the\nground that the earlier notification could not be availed of\nby the new Government for amending Schedule B. The appellant\nclaimed that  the earlier  notification was  \"law in force\".\nBut the\t High Court  repelled this  argumenet It allowed the\nrespondent's writ\n     Dismissing the appeal,\n^\n     HELD: 1. There was no \"law in force\" enabling the newly\nformed Union  'Territory of Chandigarh to levy any sales tax\non pure silken fabrics.\n     2. The  notification merely  notifying the intention of\nthe State  Government to  add or  delete from  Schedule\t any\narticle by  itself had\tno force of law until and unless, on\nthe  expiry   of  the\tperiod\tof   three  months,  a\tlike\nnotification was issued amending the Schedule. The erstwhile\nState Government  of  Punjab  could  not  issue\t the  second\nnotification in\t respect of  the Union\tTerritory  after  it\nceased to  be a part of the State of Punjab. Sales Tax could\nnot be\tcharged on  pure silken\t fabrics by  the said  State\nGovernment merely  by virtue  of the  notification.  It\t was\ntherefore not  a law  in force\twhen the composite State was\nreorganised. [136D-E]\n135\n     3. No  provision is to be found in the Act to show that\nby a  legal fiction  the A  first notification\tof intention\nissued by  the erstwhile State Government could be deemed to\nbe a notification issued by the new Government. [137 B]\n     M\/s. Rattan  Lal  and  Co.\t and  another  etc.  v.\t The\nAssessing Authority,  Patiala and another, etc. AIR 1970 S.C\n1742 held inapplicable.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>     CIVIL APPELLATE  JURISDICTION: Civil  Appeal No. 364 of<br \/>\n1969.\n<\/p>\n<p>     From the  Judgment and  order  dated  7-8-1968  of\t the<br \/>\nPunjab and Haryana High Court in Civil Writ No. 2199\/68.\n<\/p>\n<p>     S. N. Anand and R. N. Sachthey for the Appellant.<br \/>\n     Arvind Minocha for the Respondent.\n<\/p>\n<p>     The Judgment of the Court was delivered by<br \/>\n     UNTWALIA, J.  The Chief  Commissioner, Union Territory,<br \/>\nChandigarh, has\t preferred this\t appeal by  certificate from<br \/>\nthe decision  of the High Court of Punjab &amp; Haryana allowing<br \/>\nthe Writ  Petition  of\tthe  respondent\t and  declaring\t the<br \/>\namendment of item 30 in Schedule to the Punjab General Sales<br \/>\nTax Act, 1948, hereinafter referred to as the Act, invalid.\n<\/p>\n<p>     The composite and the then existing State of Punjab was<br \/>\nre-organised  by   the\tPunjab\tRe-organisation\t Act,  1966,<br \/>\nCentral Act  31 of  1966. The  Union Territory of Chandigarh<br \/>\nwas carved  out as one of the States on and from November 1,<br \/>\n1966. Under  section 6\tof the Act no tax was payable on the<br \/>\nsale of\t goods specified in Schedule B. The State Government<br \/>\ncould amend this Schedule and at the relevant time the power<br \/>\nso conferred  on the  State Government\twas in the following<br \/>\nterms:-\n<\/p>\n<blockquote><p>\t  &#8220;The State Government after giving by notification<br \/>\n     not less  than three months&#8217; notice of its intention so<br \/>\n     to do  may, by  like notification\tadd or\tdelete\tfrom<br \/>\n     Schedule and  there upon Schedule shall be deemed to be<br \/>\n     amended accordingly.&#8221;\n<\/p><\/blockquote>\n<p>Item 30 of Schedule exempted from sales tax:\n<\/p>\n<blockquote><p>\t  &#8220;All\tvarieties   of\tcotton,\t woollen  or  silken<br \/>\n     textiles, including  rayon, artificial  silk or  nylon,<br \/>\n     whether  manufactured   by\t handloom  or  powerloom  or<br \/>\n     otherwise,\t but   not  including  car  pets,  druggets,<br \/>\n     woollen durees and cotton floor durees.&#8221;<\/p><\/blockquote>\n<p>     On\t August\t  24,  1966  the  State\t Government  of\t the<br \/>\ncomposite State of Punjab issued a notification giving three<br \/>\nmonths&#8217; notice of its intention to amend Schedule to exclude<br \/>\npure silken  fabrics from  the list  of tax; free goods. But<br \/>\nbefore the expiry of three months and before<br \/>\n<span class=\"hidden_text\">136<\/span><br \/>\nany further  notification  could  be  issued  by  the  State<br \/>\nGovernment as  required by  section 6  of the Act, the Union<br \/>\nTerritory of  Chandigarh came  into existence on November 1,<br \/>\n1966.  The  Government\tof  the\t Union\tTerritory  issued  a<br \/>\nnotification dated  January 4,\t1968  amending\titem  30  as<br \/>\nintended to  be amended\t by the\t notification  dated  August<br \/>\n24,1966 issued\tby the\tState Government  of  the  composite<br \/>\nState of Punjab. The respondent filed a writ petition in the<br \/>\nHigh Court challenging this notification as being invalid on<br \/>\nthe ground  that  the  earlier\tnotification  could  not  be<br \/>\navailed of  by the  new Government  for amending Schedule B.<br \/>\nThe stand  taken on  behalf of\tthe appellant  was that\t the<br \/>\nearlier notification was a &#8220;law in force&#8221; within the meaning<br \/>\nof section  88 of  Central Act\t31 of  1966. The  High Court<br \/>\nrepelled this argument, and in our opinion, rightly.\n<\/p>\n<p>     It is  plain on  the wordings  of section 6 of the Act,<br \/>\nextracted above,  that a  notification merely  notifying the<br \/>\nintention of  the State\t Government to\tadd or\tdelete\tfrom<br \/>\nSchedule any  article, by  itself, had no force of law until<br \/>\nand unless  on the  expiry of  the period  of three months a<br \/>\nlike notification  was issued  amending\t the  Schedule.\t The<br \/>\nerstwhile State\t Government of\tPunjab\tcould  not  issue  a<br \/>\nsecond notification  in respect of the Union Territory after<br \/>\nit ceased  to be  a part  of the  State of Punjab. Sales tax<br \/>\ncould not  be charged  on pure\tsilken fabrics\tby the\tsaid<br \/>\nState Government on October 31, 1966 merely by virtue of the<br \/>\nnotification dated August 24, 1966. It was, therefore, not a<br \/>\nlaw in\tforce when  the composite  State  was  re-organised.<br \/>\nSection 88  of the  Punjab Re-organisation Act, 1966 runs as<br \/>\nfollows:-\n<\/p>\n<blockquote><p>\t  &#8220;The- provisions of Part II shall not be deemed to<br \/>\n     have f  effected any change in the territories to which<br \/>\n     any law  in force\timmediately before the appointed day<br \/>\n     extends or\t applies, and  territorial references in any<br \/>\n     such law  to the State of Punjab shall, until otherwise<br \/>\n     provided  by   a  competent   .  Legislature  or  other<br \/>\n     competent\tauthority,   be\t construed  as\tmeaning\t the<br \/>\n     territories within\t that State  immediately before\t the<br \/>\n     appointed day.&#8221;\n<\/p><\/blockquote>\n<p>It is  clear that  there was  no law in force on November 1,<br \/>\n1966, which  could enable  the Union  Territory to  levy any<br \/>\nsales tax on pure silken fabrics.\n<\/p>\n<p>     Mr. S.  N. Anand  endeavoured to attack the judgment of<br \/>\nthe High  Court by taking a new stand in this Court that the<br \/>\nnotification dated  August  24,\t 1966  could  enure  to\t the<br \/>\nbenefit\t of   and  be\tavailed\t by  the    Union  Territory<br \/>\nGovernment. But\t he failed  to point  out any provision L in<br \/>\nAct 31\tof 1966\t or  any  other\t law  to  substantiate\tthis<br \/>\nargument. No<br \/>\n<span class=\"hidden_text\">137<\/span><br \/>\n&#8220;deeming&#8221; provision could be brought to our notice, as there<br \/>\nis none,  to  show  that  the  notification  issued  by\t the<br \/>\nerstwhile State\t Government of\tPunjab could be deemed to be<br \/>\none issued by the new Government of the Union Territory. For<br \/>\nmany  other  purposes  there  are  &#8220;deeming&#8221;  provisions  in<br \/>\nCentral Act  31 of  1966 e.g.  sections 59(1), 74(1) and 92.<br \/>\nBut no\tprovision is  to be  found to  show that  by a legal<br \/>\nfiction the  first notification\t of intention  issued by the<br \/>\nerstwhile  State   Government  could   be  deemed  to  be  a<br \/>\nnotification issued  by the  new Government.  &#8216;The  argument<br \/>\nthus presented by Mr. Anand must be rejected.\n<\/p>\n<p>     Learned counsel  for the appellant placed reliance upon<br \/>\nthe principle of law enunciated in paragraph 12 at page 1749<br \/>\nin the\tdecision of this Court in M\/s. Ratan Lal and Co. and<br \/>\nanother\t etc.,\tv.  The\t Assessing  Authority,\tPatiala\t and<br \/>\nanother, etc.(1).  The principle  stated therein is that the<br \/>\nnew legislature\t of the\t new State after the re-organisation<br \/>\nof  the\t  composite  State  could  amend  the  existing\t law<br \/>\nretrospectively\t from\ta  date\t anterior  to  the  date  of<br \/>\nreorganisation. Obviously the view expressed in the decision<br \/>\naforesaid is so very different that it cannot be of any help<br \/>\nto the appellant in this case.\n<\/p>\n<p>     For the  reasons stated  above, we\t dismiss the  appeal<br \/>\nwith costs.\n<\/p>\n<pre>P.B.R.\t\t\t\t\t   Appeal dismissed.\n     (1) A.I.R. 1970 S.C., 1742\n10-817SCI\/78\n<span class=\"hidden_text\">138<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 Equivalent citations: 1979 AIR 435, 1979 SCR (2) 134 Author: N Untwalia Bench: Untwalia, N.L. PETITIONER: CHIEF COMMISSIONER UNION TERRITORY, CHANDIGARH Vs. RESPONDENT: SIALKOT SILK STORES, CHANDIGARH DATE OF JUDGMENT23\/10\/1978 BENCH: UNTWALIA, N.L. BENCH: UNTWALIA, N.L. CHANDRACHUD, Y.V. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-169509","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1978-10-22T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-03-02T16:05:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978\",\"datePublished\":\"1978-10-22T18:30:00+00:00\",\"dateModified\":\"2016-03-02T16:05:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\"},\"wordCount\":989,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\",\"name\":\"Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1978-10-22T18:30:00+00:00\",\"dateModified\":\"2016-03-02T16:05:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","og_locale":"en_US","og_type":"article","og_title":"Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1978-10-22T18:30:00+00:00","article_modified_time":"2016-03-02T16:05:32+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978","datePublished":"1978-10-22T18:30:00+00:00","dateModified":"2016-03-02T16:05:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978"},"wordCount":989,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","url":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978","name":"Chief Commissioner Union ... vs Sialkot Silk Stores, Chandigarh on 23 October, 1978 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1978-10-22T18:30:00+00:00","dateModified":"2016-03-02T16:05:32+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/chief-commissioner-union-vs-sialkot-silk-stores-chandigarh-on-23-october-1978#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Chief Commissioner Union &#8230; vs Sialkot Silk Stores, Chandigarh on 23 October, 1978"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/169509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=169509"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/169509\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=169509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=169509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=169509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}