Page 87 - GSTL_2nd July 2020 _Vol 38_Part 1
P. 87

2020 ]          TVL. TANSTONNELSTORY AFCONS v. UNION OF INDIA          5
                                (e)  that in order to sustain the presumption of constitutionali-
                          ty the Court may take into consideration matters of common
                          knowledge, matters of common report, the history of the times and
                          may assume every state of facts which can be conceived existing at the
                          time of legislation; and
                                (f)  that while good faith and knowledge of the existing condi-
                          tions on the part of a legislature are to be presumed, if there is nothing
                          on the face of the law or the surrounding circumstances brought to the
                          notice of the Court on which the classification may reasonably be re-
                          garded as based, the presumption of constitutionality cannot be car-
                          ried to the extent of always holding that there must be some undis-
                          closed and unknown reasons for subjecting certain individuals or cor-
                          porations to hostile or discriminating legislation.”
                       (ii) In  Mohd. Hanif  Quareshi v.  The State of Bihar reported in 1958 AIR
                           731, the Hon’ble Supreme Court observed as follows :-
                                “The pronouncements of this Court further establish, amongst
                          other things, that there is always a presumption in favour of the con-
                          stitutionality of an enactment and that the burden is upon him, who
                          attacks it, to show that there has been a clear violation of the constitu-
                          tional principles. The Courts, it is accepted, must presume that the leg-
                          islature understands and correctly appreciates the needs of its own
                          people, that its laws are directed to problems made manifest by expe-
                          rience and that its discriminations are based on adequate grounds. It
                          must be borne in mind that the legislature is free to recognise degrees
                          of harm and may confine its restrictions to those cases where the need
                          is deemed to be the clearest and finally that in order to sustain the pre-
                          sumption of constitutionality the Court may take into consideration
                          matters of common knowledge, matters of common report, the history
                          of the times and may assume every state of facts which can be con-
                          ceived existing at the time of legislation.”
                       (iii) In Mahant Moti Das v. S.P. Sahi, the Special Officer In Charge of Hindu
                           Religious Trust & Ors. reported in AIR 1959 SC 942, the Hon’ble
                           Supreme Court, held as follows :
                                “The decisions of this Court further establish that there is  a
                          presumption in favour of the constitutionality of an enactment and the
                          burden is upon him who attacks it to show that there has been a clear
                          transgression of the constitutional guarantee; that it must be presumed
                          that the legislature understands and correctly appreciates the needs of
                          its own people and that its laws are directed to problems made mani-
                          fest by experience and that its discriminations are based on adequate
                          grounds; and further that the legislature is free to recognise degrees of
                          harm and may confine its restrictions to those cases where the need is
                          deemed to be the clearest…..”
                       (iv) In  State of Uttar  Pradesh v.  Kartar Singh  reported in  AIR 1964 SC
                           1135, the Constitution Bench of the Hon’ble Supreme Court held
                           that where  a party seeks  to impeach the validity of a rule on the
                           ground of such rule offending Article 14, the burden is on him to
                           plead and prove infirmity. This Court said :

                                     GST LAW TIMES      2nd July 2020      87
   82   83   84   85   86   87   88   89   90   91   92