STATE OF MADRAS versus S. PADMANABHAN ETC.

Citation: [1971] 3 S.C.R. 457 · Decided: 21-01-1971 · Supreme Court of India · Bench: J.C. SHAH · Disposal: Appeal(s) allowed
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Judgment (excerpt)

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457 
STATE OF MADRAS 
v. 
S. PADMANABHAN ETC. 
January 21, 1971 
(J. C. SHAH, C.J., K. S. HEGDE AND A. N. GROVER, JJ.] 
Tamil Nadu General Sales Tax Act, 1959-Act coming into force on 
April 1, 1959-Published in Official Gazette on March IS, 1959-G.O. 
976 issued under Act, on March 28, 1959 authorising notification under 
s. 17 to be published on April 1, 1959- Notification coming into force 
on April l, 1959-Exemption of fresh 
fruits under 
earlier Act taken 
away under notifioation-Validity of notification whether affected by fact 
that ii was issued before coming into force of Act. 
The respondents were dealers in fruits in Tamil Nadu. Orighally under 
the Madras Geaeral Sales Tax Act, 1939 the sale of fruits was liable to 
tax. 
By means of a notification dated March 25, 1954 the sale of fruits 
among other commodities was exempted from payment of tax under s. 6 
of the Ac:. The 1939 Act was repealed and re-enacted by the Madras 
(now Tamil Nadu) General Sales Tax Act. 1959 which was published in 
the official gazette on March 18, 1959. The State Government passed 
G.O. No. 97oon March 28, 1959 by which the new Act was to come into 
force from April 1, 1959. To the G.O. was annexed a not1fica ion under 
s. 17 of the Act which was directed to be published on April I, 1959 and 
was to come into force on that date. According to the notiiica'ion fresh 
fruits ceased to be exempt from tax under the Act. 
Subsequen ly fresh 
fruits were again exempted with effect from April 1, 1960. Thus it was 
only during the assessment year 1959-60 that the respondents were liable 
to pay tax on the sale of fresh fruits under the provisions of the Act. By 
the judgment under apoeal the High Court struck down notification No. 
976 dated March 28, 1959 which was to take effect fro\11 April 1, 1959 on 
the ground that it had been issued before the Act came in'o force. The 
respondents were held to be entitled by reason of the saving provision di 
s. 61 of the Act to invoke the exemption that had bee~ granted under the 
earlier Act of 1939. 
By special leave appeals were filed by the State of 
Madras in this Court. 
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HELD : The mere fact that the imougned notifica'ion bore an earlier 
date was of no consequence. Section 53 ( 4) of the Act expressly provide•r 
that all notifications under the Ac: shall, unless they are expressed to come 
into force on a oarticulac date come 'into force on the day on which they 
are published. The notification in question was s'ated to come into 'force 
on April 1, 1959. Besides it was published on that very day. Therefore 
in terms of cl. (b) of s. 53(4) of the Act the notification had come into 
force only on April 1, 1959 and not earlier. No· one had challenged nor 
indeed could it be disputed that on April I, 1959 a valid notification could 
be issued under s. 17 of the Act. For this reason alone the validity of the 
notification must be upheld. [460 B-E] 
The appeals must accordingly be allowed. 
Bopa•na Venkateswara/oo & Ors. v. Supt. Central .Tail, 
Hyderabad, 
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State, [1953] S.C.R. 905, held inapplicable. 
CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 177 to 
183 of 1967. 
SUPREME COURT REPORTS 
[ 1971 ]3 S.C.R. 
Appeals by special leave from the judgment and order <.lated 
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December 28, 1964 of the Madras High Court in Writ Appeals 
Nos. 354 to 360 of 1963. 
S. T. Desai and A. V. Rangam, for the appellants (in al! the 
appeals). 
T. A. Ramachandran, for the responde,nts (in all the appeals). 
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The Judgment of the Court was delivered by 
Grover, J. 
These appeals by special leave from a judgment 
of the Madras High Court involve the question of the validity of 
a notification No. 976 issued under the provisions of the Tamil 
Nadu General Sales Tax Act, 1959, hereinafter called the Act, 
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which was to come into force on April 1, 1959. 
The respondents are dealers in friuts in the State of Tamil 
Nadu. Originally under the Madras General S1les Tax Act, 1939 
the sale of fruits was liable to tax. 
By means of a notification 
dated March 25, 1954 the sale of fruits among other commodities 
was exempted from payment of tax under s. 6 of that Act. The 
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1939 Act was repealed and re-enacted by fhe Act which was pub-
lished in the Official Gazette on March 18, 1959 but which was 
to come into force, as stated before, on April .1, 1959. On March 
28, 1959 the Government passed G.O. No. 976 which was as 
follows:-
"The Madras General Sales Tax Act, 1959, which 
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