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Report No. 61

7.8. State Legislatures competent to establish check-posts.-

It should be mentioned here that sub-sections (1) and (2) of section 42 of the Madras Act (which related to setting up of check-posts and stopping of vehicles) were not found by the Supreme Court to be wanting in constitutional validity. What was held to be void was sub-section (3), in one respect1. The State Legislature can still create check-posts. The validity of that power in the abstract is not denied at all. But, if any power to seize and confiscate2 the goods is to be validly given, the legislative provision conferring the power must bear in mind the observations made by the Supreme Court, particularly as regards the invalidity of the rigid presumption of sale found in the Madras Act3.

1. See para. 7.7, supra.

2. See para. 7.7, supra.

3. See para. 7.7, supra.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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