{"id":233314,"date":"1970-04-17T00:00:00","date_gmt":"1970-04-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/municipal-corporation-of-the-city-vs-new-shorock-spg-wvg-co-ltd-on-17-april-1970"},"modified":"2018-04-13T19:41:09","modified_gmt":"2018-04-13T14:11:09","slug":"municipal-corporation-of-the-city-vs-new-shorock-spg-wvg-co-ltd-on-17-april-1970","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/municipal-corporation-of-the-city-vs-new-shorock-spg-wvg-co-ltd-on-17-april-1970","title":{"rendered":"Municipal Corporation Of The City … vs New Shorock Spg. & Wvg. Co., Ltd., … on 17 April, 1970"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Municipal Corporation Of The City … vs New Shorock Spg. & Wvg. Co., Ltd., … on 17 April, 1970<\/div>\n
Equivalent citations: 1970 AIR 1292, \t\t 1971 SCR (1) 288<\/div>\n
Author: K Hegde<\/div>\n
Bench: Hegde, K.S.<\/div>\n
           PETITIONER:\nMUNICIPAL CORPORATION OF THE CITY OFAHMEDABAD, ETC.\n\n\tVs.\n\nRESPONDENT:\nNEW SHOROCK SPG. & WVG.\t CO., LTD., ETC.\n\nDATE OF JUDGMENT:\n17\/04\/1970\n\nBENCH:\nHEGDE, K.S.\nBENCH:\nHEGDE, K.S.\nSHAH, J.C.\n\nCITATION:\n 1970 AIR 1292\t\t  1971 SCR  (1) 288\n 1970 SCC  (2) 280\n CITATOR INFO :\n RF\t    1971 SC 231\t (5)\n RF\t    1973 SC1461\t (566)\n RF\t    1975 SC1234\t (7)\n D\t    1975 SC2037\t (11)\n RF\t    1975 SC2299\t (190,607)\n RF\t    1984 SC1780\t (8,10)\n R\t    1992 SC 522\t (17)\n\n\nACT:\nBombay Provincial Municipal Corporation Act (59 of 1949), s.\n152A-Scope of-Constitutional validity of s. 152A(3).\n\n\n\nHEADNOTE:\nThe appellant Corporation assessed the immovable  properties\nof the respondents to property-tax for the year 1964-65\t and\n1965-66\t on  the basis of the 'flat rate' method  under\t the\nBombay\tProvincial  Municipal Corporation  Act,\t 1949.\t The\nassessments  were  challenged  in the  High  Court  but\t the\npetitions  were\t dismissed.  While appeals were\t pending  in\nthis  Court,  the appellant initiated  proceedings  for\t the\nrecovery  of  the taxes and attached the properties  of\t the\nrespondents.   The  respondents\t challenged  the  attachment\nproceedings  but their petitions were again  dismissed.\t  In\nappeals\t against those orders in this Court the\t respondents\nprayed\tfor interim stay, but this Court did not grant\tstay\nbecause the appellant undertook to return the amounts if the\nrespondents  succeeded.\t This Court thereafter\tallowed\t the\nappeals\t by  the  respondents.\tMeanwhile  an  amending\t Act\nentitled   the\tBombay\tProvincial   Municipal\t Corporation\n(Gujarat,  Amendment) Act, 1968, was passed  introducing  s.\n152A  into the 1949 Act, but that provision was not  brought\nto the notice of this Court.\nHowever,  when.\t the  respondents  demanded  refund  of\t the\namounts illegally collected from them the appellant did\t not\ncomply and hence the respondents moved the High Court again.\nThose  petitions were allowed and the appellant appealed  to\nthis  Court.   While the appeals were  pending,\t the  Bombay\nProvincial  Municipal  Corporation  (Gujarat  Amendment\t and\nValidity Provisions) Ordinance, 1969, was passed and  sub-s.\n(3) was introduced in s- 152A.\nHELD  :\t Under s. 152A before a Corporation can\t retain\t any\namount\tcollected  as  property\t tax,  there  must  be\t an,\nassessment according to law.  But in the present case  there\nWere no 'assessment orders in accordance with the provisions\nof  the 1949 Act and the rules as amended by  the,  Amending\nAct,  1968.   Therefore, the appellant was not\tentitled  to\nretain,\t the  amounts  collected as  the  section  does\t not\nauthorise  the\tCorporation  to\t retain\t amounts   illegally\ncollected. [293 G; 294 D]\n(2)  Sub-Section (3) of s. 152A, commands the Corporation to\nrefuse to refund the amount illegally collected despite\t the\norders of this Court and the High Court.  It markes a direct\ninroad\t into  the  judicial  powers  of  the  State.\t The\nLegislatures under the Constitution have, within  prescribed\nlimits,\t powers\t to  make  laws\t prospectively\tas  well  as\nretrospectively.    By\t exercise  of\tthose\tpowers\t the\nlegislature can remove the basis of a decision rendered by a\ncompetent, court thereby rendering the decision ineffective.\nBut,  no  legislature in this Country-has power to  ask\t the\ninstrumentalities  of the State to disobey or disregard\t the\ndecisions   given   by\tcourts.\t  Therefore,   s.   152A(3),\nintroduced   by\t  the\tOrdinance  is\trepugnant   to\t the\nConstitution. 1294 H; 295 A-C; 297 F]\nShri   Prithvi\t Cotton\t Mills\tLtd.   v.   Broach   Borough\nMunicipality<\/a> [1970] 1 S.C.R. Mahal Chand Sethia v. State  of\nWest Bengal Cr.\t A. No.<\/a> 75\/69 dt.\n289\n10-9-69\t and Janpada Sabha, Chhindwara v. Central  Provinces\nSyndicate  Ltd. and State of Madhya Pradesh<\/a>  v.\t Amalgamated\nCoal Fields Ltd. [1970] 3 S.C.R. 745, followed.\nThe  apart  it\tauthorises the\tCorporation  to\t retain\t the\namounts\t illegally collected and' treat them as loans,\tthat\nis,  authorises\t the  collection of forced  loans  which  is\nimpermissible under the Constitution.\nState of Madhya Pradesh v. Ranojirao Shinde,<\/a> [1968] 3 S.C.R.\n489, followed.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE\/ORIGINAL JURISDICTION: Civil  Appeals\tNos.
\n2062 to 2064, 2072 and 2251 of 1968.\n<\/p>\n
Appeals from the judgment and order dated July 3, 4, 1969 of
\nthe Gujarat High Court in Special Civil Applications Nos. 52
\nof 1969 etc.
\n\t\t\tand
\nWrit Petitions Nos. 51, 52 and 57 to 60 of 1970.
\nPetitions under Art. 32 of the Constitution of India for the
\nenforcement of fundamental rights.\n<\/p>\n
B.   Sen  and 1. N. Shroff, for the appellants (in C.A.\t No.
\n2062  of 1969) and respondent Nos. 2 to 4 (in V.P.  Nos.  59
\nand 60 of 1970).\n<\/p>\n
M.   C.\t Setalvad and I. N. Shroff, for the  appellants\t (in
\nC.A. No. 2063 of 1969) and respondents Nos. 2 to 4 (in\tW.P.
\nNos. 51 and 52 of 1970.\n<\/p>\n
I.   N. Shroff, for the appellants (in C.A. Nos. 2064,\t2072
\nand 2251 of 1969) and respondent Nos. 2 to 4 (in W.P. No. 57
\nand 58 of 1970).\n<\/p>\n
S.   T.\t Desai,\t R. N. Bannerjee, K. M. Desai  and  Ravinder
\nNarain,\t for  respondents  (in\tall  the  appeals)  and\t the
\npetitioners (in all the petitions).\n<\/p>\n
B.   D. Sharma and R. N. Sachthey, for respondent No. 1\t (in
\nall the petitions)
\nThe Judgment of the Court was delivered by
\nHegde,\tJ.  These  are connected  proceedings.\t Herein\t the
\nvalidity  as  well  as the interpretation  of  some  of\t the
\nprovisions  of the Bombay Provincial  Municipal\t Corporation
\nAct, 1949 (Act 59 of 1949) (to be hereinafter referred to as
\nthe  Act) as amended from time to time by the Gujarat  State
\ncomes  up for consideration.  In these proceedings  some  of
\nthe Textile Mills of Ahmedabad are ranged against the  State
\nof Gujarat as well as the Municipal Corporation of the\tCity
\nof  Ahmedabad.\t They  are seeking to  get  refund  of\tsome
\namounts\t paid  as  property  tax,  by  them,  which  amounts
\naccording to them were illegally collected from them.\n<\/p>\n
290<\/span><\/p>\n
In  order to understand the controversies involved in  these
\nproceedings,  it  is best to set out the  course  of  events
\nleading upto these proceedings.\t Various Textile Mills which
\nare involved in these cases will hereafter be referred to as
\nthe  “companies”.  These companies own immovable  properties
\nconsisting of lands and buildings in the city of  Ahmedabad.
\nThe  Municipal Corporation of the City of  Ahmedabad  (which
\nwill hereinafter be referred to as the “Corporation”) in the
\npurported exercise of its power under the Act and the  rules
\nframed\tthereunder assessed the immovable properties of\t the
\ncompanies  to property tax for the assessment years  1964-65
\nand  1965-66.  Those assessments were done on the  basis  of
\nthe method popularly known as “flat rate” method.  According
\nto that method in valuing the lands, the value of plants and
\nmachinery were also taken into consideration.  The buildings
\nwere  assessed\ton  the basis of their\tfloor  area.   Those
\nassessments were challenged by means of writ petitions under
\nArts. 226 and 227 of the Constitution before the High  Court
\nof   Gujarat,  by  the\tcompanies.   Those  petitions\twere
\ndismissed  by  the  High  Court.   The\taggrieved  companies
\nthereafter  brought up the matters in appeal to this  Court.
\nDuring\tthe  pendency  of  those  appeals,  the\t Corporation
\nproceeded  to assess those companies as well as\t others,  to
\nproperty  tax  for  the\t assessment  year  1966-67.    Those
\nassessments were challenged before this Court by some of the
\ncompanies  by means of writ petitions under Art. 32  of\t the
\nConstitution.\tMeanwhile on the strength of the  assessment
\nmade  for  the\tassessment years 1964-65  and  1965-66,\t the
\nCorporation initiated proceedings for recovery of the  taxes
\ndue under those assessments.  Some of the companies paid the
\ntax  assessed but some others including the New Manek  Chowk
\nSpinning  and  Weaving Mills Co. Ltd. did not  pay  the\t tax
\nlevied\ton  them.   Hence the Officers\tof  the\t Corporation
\nresorted  to the attachment ‘of their properties.   At\tthat
\nstage,\tthose  companies challenged the\t validity  of  those
\nattachment  proceedings\t before the High  Court\t of  Gujarat
\nunder  Art. 226 of the Constitution.  Those  writ  petitions
\nwere  dismissed.   The\tHigh Court  also  refused  to  grant
\ncertificates under Art. 133(1) of the Constitution.  But the
\nconcerned  companies appealed to this Court after  obtaining
\nspecial\t leave\tfrom this Court.  In  those  appeals,  those
\ncompanies  prayed  for\tan  interim  stay  of  the  recovery
\nproceedings.  This Court declined to stay the proceedings in
\nview  of the undertaking given on behalf of the\t Corporation
\nto refund the tax collected within a month from the date  of
\nthe judgment of this Court, if those companies succeeded  in
\nthe writ petitions before this Court.  By its judgment dated
\nFebruary  21, 1967, this Court struck down the rules  framed
\nunder the Act permitting the Corporation to value the  lands
\nand buildings on the “flat rate” method.  This, Court opined
\nthat it was not permissible for the Corporation to value the
\npremises  on the basis of the floor area nor could  it\ttake
\ninto consideration
\n291<\/span>
\nthe  value  of\tplants\tand  machinery\tin  determining\t the
\nrateable,  value of the lands and buildings.  That  decision
\nis  reported in [1967]2, Supreme Court Reports p.  679\t(New
\nManek Chowk Spinning and Heaving Mills Co. Ltd. and ors.  v.
\nMunicipal Corporation of the City of Ahmedabad and<\/a> ‘ors.  In
\nview of that conclusion the assessments impugned in the writ
\npetitions were set aside.\n<\/p>\n
The  judgment of this Court dealt with the validity  of\t the
\nassessment for the year 1966-67.  But at the time when\tthat
\njudgment  was  delivered, the appeals filed by some  of\t the
\ncompanies  in respect of the assessment made for  the  years
\n1964-65\t and 1965-66, were still pending in this Court.\t  On
\nMarch 30, 1968, the State of Gujarat brought into force\t ‘an
\nAct   entitled,\t Bombay\t Provincial  Municipal\t Corporation
\n(Gujarat  Amendment) Act, 1968 (hereinafter referred  to  as
\nthe  amending Act).  The appeals filed by the  companies  in
\nthis Court cam up for hearing on April15, 1968.\t This  Court
\nallowed\t those appeals following its decision in  New  Manek
\nChowk Spg. and Weaving Mills Co. Ltd. and ors. case (supra).
\nWhen those appeals were heard neither the State of  Gujarat,
\nnor the Corporation brought to the notice of this Court, the
\nprovisions of the amending Act.\t After the judgment of\tthis
\nCourt in those appeals, the concerned companies called\tupon
\nthe  ‘Corporation to refund the amounts illegally  collected
\nfrom them as property taxes for the assessment years 1964-65
\nand 1965-66.  The Corporation did not respond to the demands
\nmade  by those companies.  Hence they again moved  the\tHigh
\nCourt of Gujarat under Art. 226 of the Constitution  seeking
\nwrits  of Mandamus against the Corporation and its  Officers
\ndirecting  them to refund’ the amounts\tillegally  collected
\nfrom  them  and for a declaration that s. 152A\tof  the\t Act
\nnewly  introduced  by the amending Act is  ultra  vires\t the
\nConstitution.\tThe  High  Court of  Gujarat  allowed  those
\npetitions.  That Court did not go into the vires of s.\t152A
\nbut  on\t a construction of that provision, it  came  to\t the
\nconclusion  that  the  said provision  did  not\t permit\t the
\nCorporation  to\t withhold the amounts  illegally  collected.
\nThe  appeals with which we are concerned now were  filed  by
\nthe  State  of\tGujarat and  the  Corporation  against\tthat
\ndecision.   During  the\t pendency  of  those,  appeals,\t the
\nCorporation  moved this Court to stay the operation  of\t the
\njudgment  of  the  High\t Court\tpending\t disposal  of  those
\nappeals.    Those  applications\t came  up  for\thearing\t  on
\nNovember.  5,  1969.  On that date, this  Court\t stayed\t the
\noperation  of the. judgment of the High Court of Gujarat  on
\nthe Corporation undertaking to pay interest on the.  amounts
\nin-  question  at 6% per annum from the date on\t which\tthey
\nwere  collected till the date of refund in the event of\t the
\nappeals\t failing.   A few days thereafter,  the\t Corporation
\nmoved this Court to modify that order.\tIt wanted to  resile
\nfrom the undertaking given by it.  Hence this
\n292<\/span>
\nCourt  modified\t its earlier order and\tdismissed  the\tstay
\napplications on December 9, 1.969. On or about December\t 23,
\n1969 the Governor of Gujarat promulgated an Ordinance  under
\nArt. 213  of the Constitution entitled\tBombay\tProvincial
\nMunicipal  ,Corporation\t (Gujarat Amendment  and  Validating
\nProvisions)   Ordinance,  1969.\t  This\tOrdinance  will\t  be
\nhereinafter referred to as “the Ordinance”.  That  Ordinance
\ncame into effect immediately.  By means of that Ordinance, a
\nnew  sub-section  namely sub-s. (3) was introduced  into  s.
\n152A.  The effect of the insertion of sub-s. (3) in s. 152A
\nis to authorise the Corporation and its ,Officers to refuse
\nto refund the amount of tax illegally collected despite\t the
\norders of this Court as well as the Gujarat High Court till
\nthe  assessment or reassessment of property tax is  made  in
\n,,accordance with the provisions of the Act as amended.\t But
\nunder  its  provisions, the Corporation is required  to\t pay
\ninterest  at 6% on the amount ultimately found liable to  be
\nrefunded.   In the writ petitions under\t consideration\tthe
\nvalidity  of  the aforementioned  provision  is\t challenged.
\nThis, in brief is the history of these cases.
\nIn  these  proceedings\tthree questions\t of  law  arise\t for
\ndecision namely (1) What is the true scope of s. 152A  (2)
\nIs that pro-vision ultra vires any of the provisions of\t the
\nConstitution and (3) Is sub-s. (3) of s. 152A (introduced by
\nthe Ordinance) violative. of the Constitution?\n<\/p>\n
\t      Section 152A reads as follows
\n\t       “(1)  In the City of Ahmedabad if in  respect
\n\t      of  premises included in the assessment,\tbook
\n\t      relating\tto  Special  Property  Section,\t the
\n\t      levy,  assessment, collection or\trecovery  of
\n\t      any  of  the property taxes for  any  official
\n\t      year  preceding, the official year  commencing
\n\t      on the 1st April 1968 is affected by a  decree
\n\t      or  order\t of a court on the ground  that\t the
\n\t      determination  of\t the rateable value  of\t the
\n\t      premises on the basis of rental value per foot
\n\t      of the floor area was not according to law or
\n\t      that  sub-rules (2) and (3) of rule 7  of\t the
\n\t      rules contained in Chapter VIII of Schedule  A
\n\t      to  this\tAct were invalid, then it  shall  be
\n\t      lawful  for the Municipal Corporation  of\t the
\n\t      City  of\tAhmedabad to assess or\treassess  in
\n\t      respect of such premises any such property tax
\n\t      for  any\tsuch  official year  at\t the rates
\n\t      applicable  for that year in ‘accordance\twith
\n\t      the  provisions of this Act and the  rules  as
\n\t      amended  by the Bombay  Provincial  Municipal
\n\t      Corporations (Gujarat Amendment) Act, 1968, as
\n\t      if  the said Act had been in force during\t the
\n\t      year for which ‘any such tax is to be assessed
\n\t      or  reassessed; and accordingly  the  readable
\n\t      value of lands and buildings in such
\n\t      293<\/span>\n<\/p><\/blockquote>\n
\t      -premises may be fixed and any such tax,\twhen
\n\t      assessed\t or   reassessed  may\tbe   levied,
\n\t      collected\t  and\trecovered   by\t the said
\n\t      Corporation and the provisions of this Act and
\n\t      the rules shall so far as may be apply to such
\n\t      levy, collection and recovery and the fixation
\n\t      of  rateable  value  and the  assessment\tor
\n\t      reassessment, levy collection and recovery  of
\n\t      any  such\t tax  under this  section  shall  be
\n\t      valid:  and shall, not; be called in  question
\n\t      on  the ground that the- same were in any\t way
\n\t      inconsistent  with the provisions of this\t Act
\n\t      and  the\trules  as  in  force  prior  to\t the
\n\t      commencement of the said Act
\n\t      Provided\tthat  if  in  respect  of  any\tsuch
\n\t      premises\t the  amount  of  tax  assessed\t  or
\n\t      reassessed for any year in accordance with the
\n\t      provisions of this section exceeds the, amount
\n\t      of  tax which but for the decree or  order  of
\n\t      the   court  as  aforesaid  could\t have\tbeen
\n\t      assessed\tfor  that  year in  respect  of\t the
\n\t      premises, then the amount of tax to be  levied
\n\t      for  that year in respect of the\tpremises  in
\n\t      accordance with the provisions of this section
\n\t      shall be an amount arrived at after  deducting
\n\t      from   the  amount  of  tax  so  assessed\t  or
\n\t      reassessed such amount as may be equal to\t the
\n\t      amount as so in excess.\n<\/p><\/blockquote>\n
\t      (2)   Where  any such property tax in  respect
\n\t      of any such premises is assessed or reassessed
\n\t      under subsection (1) for any official year and
\n\t      in respect of the same premises, the property-
\n\t      tax  for that year has already been  collected
\n\t      or  recovered,  then  the\t amount\t of  tax  so
\n\t      collected\t or  recovered shall  be-taken\tinto
\n\t      account  in determining the amount of tax\t to
\n\t      be  levied and collected under subsection\t (1)
\n\t      and   if\tthe  amount  already  Collected\t  or
\n\t      recovered\t exceeds the amount to be so  levied
\n\t      and collected, the excess shall be refunded in
\n\t      accordance with the rules.”\n<\/p><\/blockquote>\n
We  are in agreement with the High Court that  this  section
\ndoes  not  empower  the Corporation to\tretain\tthe  amounts
\nillegally  collected  as property tax.. Under  this  section
\nbefore\ta  Corporation can retain any  amount  collected  as
\nproperty tax, there must be an assessment according to\tlaw.
\nWhat  the  section  authorises,\t the  Corporation  is  that,
\ndespite\t the  fact that certain assessments  have  been\t set
\naside  by courts, it shall be lawful for the Corporation  to
\n‘assess\t  or  reassess\tthe  premises  concerned  in   those
\ndecisions to property tax for the concerned assessment years
\nat  the rates applicable for those years in accordance\twith
\nthe  provisions of the Act  and the rules as:amended by\t the
\namending  Act as if the: said Act has been, in force  during
\nthe  years. for which such tax is to assessed or  reassessed
\nand accordingly fix the rateable value of
\nL 12 Sup CI 70-5
\n294<\/span>
\nlands and buildings of those premises and assess or reassess
\nthe  tax  payable  and\twhen  the  tax\tis  so\tassessed  or
\nreassessed,  the  tax so assessed may be  levied,  collected
\n‘and  recovered by the Corporation and for that purpose\t the
\nprovisions  of the amending Act and the rules shall, so\t far
\nas  may,  be  apply  to\t such  collection  and\t proceedings
\npreceding  those collections.  That provision  further\tsays
\nthat  the  fixation  of\t rateable  value  so  made  and\t the
\ncollection and recovery of such tax shall be valid and shall
\nnot  be called in question on the ground that the same\twere
\nin  any way inconsistent with the provisions of the Act\t and
\nthe rules in force prior to the commencement of the amending
\nAct.  The section also authorises the Corporation to  deduct
\nfrom  the  amounts  earlier  illegally\tcollected  the\t tax
\nassessed  according  to law.  All that the proviso  to\tthat
\nsection\t says  is  that the  Corporation  shall\t pay  simple
\ninterest  at  the rate of six per centum for  annum  on\t the
\namount of excess liable to be refunded under sub-s. (2) from
\nthe date of the decree or order of the court referred to  in
\nsub-s.\t( 1 ) to the date on which such excess is  refunded.
\nAt  this  stage\t it  may be noted that\tthere  had  been  no
\nassessment  orders even when these appeals were\t heard.\t  In
\nview of our above conclusion that s. 152A does not authorise
\nthe  Corporation to retain the amounts illegally  collected,
\nit  is\tunnecessary for us to examine the validity  of\tthat
\nsection.\n<\/p>\n
This  takes  us\t to the validity of sub-s. (3)\tof  S.\t152A
\nintroduced  into  that section by means\t of  the  Ordinance.
\nThat provision reads
\n\t      “Notwithstanding\tanything  contained  in\t any
\n\t      judgment,\t decree\t or order of any  court,  it
\n\t      shall be lawful, and shall be deemed always to
\n\t      have   been   lawful,   for   the\t   Municipal
\n\t      Corporation  of  the  City  of  Ahmedabad\t  to
\n\t      withhold\t refund\t  of  the   amount   already
\n\t      collected\t or recovered in respect of  any  of
\n\t      the  property taxes to which  sub-section\t (1)
\n\t      applies  till  assessment or  reassessment  of
\n\t      such property taxes is made, and the amount of
\n\t      tax  to be levied and collected is  determined
\n\t      under subsection (1 ) :\n<\/p>\n
\t       Provided\t that  the  Corporation\t shall\t pay
\n\t      simple  interest at the rate of six  per\tcent
\n\t      per  annum on the amount of excess  liable  to
\n\t      be,  refunded under subsection (2),  from\t the
\n\t      date  of decree or order d the court  referred
\n\t      to  in  sub-section (1) to the date  on  which
\n\t      such excess is refunded.”\n<\/p>\n
This  is  a strange provision.\tPrime facie  that  provision
\nappears\t to command the Corporation to refuse to refund\t the
\namount illegally collected despite the orders of this  Court
\nand the High Court.\n<\/p>\n
 295<\/span><\/p>\n
The  State  of Gujarat was not well advised  in\t introducing
\nthis  provision.  That provision attempts to make  a  direct
\ninroad\t into  the  judicial  powers  of  the  State. The
\nlegislatures   under  our  Constitution\t have\twithin\t the
\nprescribed limits, powers to make laws prospectively as well
\nas  retrospectively.   By  exercise  of\t those\tpowers,\t the
\nlegislature can remove the basis of a decision rendered by a
\ncompetent court thereby rendering that decision ineffective.
\nBut  no\t legislature in this country has power\tto  ask\t the
\ninstrumentalities  of the State to disobey or disregard\t the
\ndecisions  given  by  courts.  The limits of  the  power  of
\nlegislatures  to  interfere with the  directions  issued  by
\ncourts\twere considered by several decisions of this  Court.
\nIn  Shri  Prithvi Cotton Mills Ltd. and anr. v.\t The  Broach
\nBorough Municipality and ors. (1) our present Chief  Justice
\nspeaking for the Constitution Bench of the Court observed
\n\t      “Before we examine s. 3 to find out whether it
\n\t      is effective in its purpose or not we may\t say
\n\t      a\t few  words  about  validating\tstatutes  in
\n\t      general.\t When  a legislature  sets  out,  to
\n\t      validate a tax declared by a court to be ille-
\n\t      gally  collected\tunder an ineffective  or  an
\n\t      invalid law, the cause for ineffectiveness  or
\n\t      invalidity  must be removed before  validation
\n\t      can  be said to take place  effectively.\t The
\n\t      most  important condition of course,  is\tthat
\n\t      the  legislature\tmust possess  the  power  to
\n\t      impose  the  tax,\t for, if it  does  not,\t the
\n\t      action   must  ever  remain  ineffective\t and
\n\t      illegal.\t Granted legislative competence,  it
\n\t      is  not sufficient to declare merely that\t the
\n\t      decision of the court shall not bind. for that
\n\t      is  tantamount  to reversing the\tdecision  in
\n\t      exercise\tof judicial power which\t the  legis-
\n\t      lature  does  not\t possess  or  exercise.\t   A
\n\t      court’s  decision must always bind unless\t the
\n\t      conditions  on  which  it\t is  based  are\t  so
\n\t      fundamentally altered that the decision could
\n\t      not   have   been\t  given\t  in   the   altered
\n\t      circumstances.   Ordinarily, a court  holds  a
\n\t      tax to be invalidly imposed because the  power
\n\t      to tax is wanting or the statute or the  rules
\n\t      or  both\tare invalid or do  not\tsufficiently
\n\t      create the jurisdiction.\tValidation of a\t tax
\n\t      so  declared illegal may be done only  if\t the
\n\t      grounds\tof  illegality\tor  invalidity\t are
\n\t      capable  of being removed and are in fact\t re-
\n\t      moved  and the tax thus made legal.   Sometime
\n\t      this  is\tdone by providing  for\tjurisdiction
\n\t      where  jurisdiction  had\tnot  been   properly
\n\t      invested\tbefore.\t Sometimes this is  done  by
\n\t      re-enacting retrospectively a valid and legal
\n\t      taxing  provision and then by  fiction  making
\n\t      the  tax already collected to stand under\t the
\n\t      re-enacted law.”\n<\/p>\n
(1)  [1970] 1 S.C.R. 388
\n296<\/span>
\nIn Mehal Chand Sethia v. State of West Bengal<\/a>(1),  officer,
\nJ..  speaking  for the Court stated the\t legal\tposition  in
\nthese words,
\n\t      “The argument of counsel for the appellant was
\n\t      that  although  it  was  open  to\t the   State
\n\t      Legislature by an.  Act and the Governor by an
\n\t      Ordinance\t to amend the West  Bengal  Criminal
\n\t      Law  Amendment (Special Courts) Act, 1949,  it
\n\t      was incompetent for either of them to validate
\n\t      an  order of transfer which had  already\tbeen
\n\t      quashed  by the issue of a writ of  certiorari
\n\t      by  the High Court and the order\tof  transfer
\n\t      being    virtually   dead,   could   not\t  be
\n\t      resuscitated   by\t  the  Governor\t  or,\tthe:\n<\/p>\n
\t      Legislature and the validating measures  could
\n\t      not touch any adjudication by, the Court.
\n\t      It appears to us that the High Court took\t the
\n\t      correct view and the Fourth Special Court\t had
\n\t      clearly gone wrong in its appreciation of\t the
\n\t      scope  and effect of the.\t Validating Act\t and
\n\t      Ordinance.   A  legislature  of  a  State\t  is
\n\t      competent to pass any measure which is  within
\n\t      the    legislative   competence\tunder\t the
\n\t      Constitution  of\tIndia.\tOf course,  this  is
\n\t      subject  to the provisions of Part HI  of\t the
\n\t      Constitution.  Laws can be enacted  either  by
\n\t      the  Ordinance making power of a\tGovernor  or
\n\t      the  Legislature of a State in respect of\t the
\n\t      topics   covered\t by  the  entries   in\t the
\n\t      appropriate  List in the Seventh\tSchedule  to
\n\t      the   Constitution.   Subject  to\t the   above
\n\t      limitations  laws can be prospective  as\talso
\n\t      retrospective  in operation. court of law\t can
\n\t      pronounce\t upon  the validity of any  law\t and
\n\t      declare the same to be null and void if it was
\n\t      beyond  the   legislative\t competence  of\t the
\n\t      legislature  or  if it  infringed\t the  rights
\n\t      enshrined\t in  Part III of  the  Constitution.
\n\t      Needless to add it can strike down or  declare
\n\t      invalid  any  Act\t or  direction\tof  a  State
\n\t      Government  which\t is not authorised  by\tlaw.
\n\t      The  position  of\t a  Legislature\t is  however
\n\t      different.  It cannot declare any decision  of
\n\t      a court of law to be void or of no effect.”\n<\/p>\n
Again  Shah, J. (one of us) in Janpada Sabha, Chhindwara  v.
\nThe  Central Provinces Syndicate Ltd. and<\/a> anr. and State  of
\nMadhya Pradesh v. Amalgamated Coal Fields Ltd. and anr.\t (2)
\n;  speaking for the Constitution Bench explained  the  legal
\nposition in these words :\n<\/p>\n
\t      “The   relevant  words  which   purported\t  to
\n\t      validate\t the  imposition,   assessment\t and
\n\t      collection  of  cess on coal may\tbe  recalled
\n\t      they   are   ‘cesses  imposed,   assessed\t  or
\n\t      collected\t by  the Board in pursuance  of\t the
\n\t      notifications’
\n\t      (1)   Cr.\t Appeal No. 75\/69 decided  on  10-9-
\n\t      1969.\n<\/p><\/blockquote>\n
\t      (2)   [1970] 3 S.C.R. 745.\n<\/p><\/blockquote>\n
\t      297<\/span><\/p>\n
\t      notices  specified in the Schedule shall,\t for
\n\t      all  purposes, be deemed to be-, and  to\thave
\n\t      always  been  validly  imposed,  assessed\t  or
\n\t      collected as if the enactment under which they
\n\t      were  so issued stood amended at all  material
\n\t      times so as to empower the Board to issue\t the
\n\t      said   notifications\/notices. Thereby   the
\n\t      enactments, i.e. Act 4 of 1920 and the  Rules,
\n\t      framed  under  the Act pursuant to  which\t the
\n\t      notifications and notices were issued, must be
\n\t      deemed  to have been amended by the Act.\t But
\n\t      the  Act\tdoes  not  set\tout  the  amendments
\n\t      intended to be made in the enactments.  Act 18
\n\t      of  1964 is a piece of clumsy drafting.  By  a
\n\t      fiction it deems the Act of 1920 and the rules
\n\t      framed thereunder to have been amended without
\n\t      disclosing the text or even the nature of\t the
\n\t      amendments.”\n<\/p><\/blockquote>\n
\t      Proceeding further, it was observed
\n\t      “On  the\twords used in the Act, it  is  plain
\n\t      that the legislature attempted to overrule  or
\n\t      set aside the decision of this Court.  That in
\n\t      our  judgment, is not open to the\t Legislature
\n\t      to do under our constitutional scheme.  It  is
\n\t      open to the Legislature within certain  limits
\n\t      to   amend   the\t provisions   of   an\t Act
\n\t      retrospectively  and to declare what  the\t law
\n\t      shall  be deemed to have been, but it  is\t not
\n\t      open to the Legislature to say that a judgment
\n\t      of  a court properly constituted and  rendered
\n\t      in exercise of its powers in a matter  brought
\n\t      before  it shall be deemed to  be\t ineffective
\n\t      and  the\tinterpretation of the law  shall  be
\n\t      otherwise than as declared by the Court.”\n<\/p><\/blockquote>\n
We  are clearly of, the opinion that sub-s. (3) of  s.\t152A
\nintroduced   by\t  the\tOrdinance  is\trepugnant   to\t our
\nConstitution.\tThat apart, the said  provision\t authorities
\nthe  Corporation to retain the ,amounts illegally  collected
\nand  treat them as loans.  That ,is an authority to  collect
\nforced\tloans.\t Such conferment of power  is  impermissible
\nunder  our  Constitution-see  State  of\t Madhya\t Pradesh  v.
\nRanojirao Shinde and<\/a> anr. ( 4 )
\nIn  the result, the above appeals are ‘dismissed with  costs
\nand  the  writ petitions allowed and s.\t 152A(3)  is  struck
\ndown.  The petitioners are entitled to their costs in  those
\npetitions-one  hearing\tfee both in the appeals and  in\t the
\nwrit petitions.\n<\/p>\n
Y.P.\t\t\t      Appeals dismissed.\n(4) [1968] 3 S.C.R. 489.\n298<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Municipal Corporation Of The City … vs New Shorock Spg. & Wvg. Co., Ltd., … on 17 April, 1970 Equivalent citations: 1970 AIR 1292, 1971 SCR (1) 288 Author: K Hegde Bench: Hegde, K.S. PETITIONER: MUNICIPAL CORPORATION OF THE CITY OFAHMEDABAD, ETC. Vs. RESPONDENT: NEW SHOROCK SPG. & WVG. CO., LTD., […]<\/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-233314","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nMunicipal Corporation Of The City ... vs New Shorock Spg. & Wvg. Co., Ltd., ... on 17 April, 1970 - Free Judgements of Supreme Court & 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\/municipal-corporation-of-the-city-vs-new-shorock-spg-wvg-co-ltd-on-17-april-1970\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Municipal Corporation Of The City ... vs New Shorock Spg. & Wvg. 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