TMI Blog1986 (10) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... - Civil Appeal No. 1862 of 1971, W.P. No. 849 of 1970 - - - Dated:- 29-10-1986 - BHAGWATI P.N., RANGANATH MISRA, KHALID V., OZA G.L. AND MURARI MOHAN DUTT JJ. Lira Goswami and D.N. Mishra, Advocates, for the appellant. A.D. Singh, Senior Advocate (Mrs. Ashok K. Gupta, Raj Singh Rama, Mrs. Shobha Dikshit and B.P. Maheshwari, Advocates with him), for the respondents. -------------------------------------------------- The judgment of the Court was delivered by P.N. BHAGWATI, C.J.- This appeal by certificate raises a short question as to the constitutional validity of section 29-A of the U.P. Sales Tax Act, 1948. This section, which was introduced in the U.P. Sales Tax Act, 1948, by section 17 of the U.P. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants by filing a writ petition in the High Court of Allahabad and the principal ground on which the correctness of this order was challenged was that section 29-A was ultra vires as being outside the legislative competence of the State Legislature. The High Court negatived this challenge and upheld the constitutional validity of section 29-A and on this view sustained the order made by the Sales Tax Officer. The appellants thereupon preferred the present appeal after obtaining certificate of fitness from the High Court. It is necessary at this stage to set out the relevant provisions of the U.P. Sales Tax Act, 1948, as they stood at the material time. Sub-section (4) of section 8-A made the following provision: "(4) Without prej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in special cases.- Notwithstanding anything contained in this Act or in any other law for the time being in force or in any judgment, decree or order of any court, where any amount is either deposited or paid by any dealer or other person under sub-section (4) or sub-section (5) of section 8-A, such amount or any part thereof shall on a claim being made in that behalf in such form and within such period as may be prescribed, be refunded to the person from whom such dealer or the person had actually realised such amount, or part, and to no other person." The question is whether this section, as it stood at the material time in the form in which it was introduced by section 17 of the U.P. Taxation Laws Amendment Act, 1969, was within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollow the decision in Orient Paper Mills Ltd. v. State of Orissa [1961] 12 STC 357 (SC); [1962] 1 SCR 549 where a similar provision was attacked on the same ground but the attack was repelled by the Court. If the decision in Ashoka Marketing Ltd's case [1970] 26 STC 254 (SC); [1970] 3 SCR 455 were to be regarded as good law, section 29-A would have to be struck down as being outside the legislative competence of the State Legislature. But this Court in R.S. Joshi's case [1977] 40 STC 497 (SC); [1978] 1 SCR 338 clearly and categorically disapproved of the decision in Ashoka Marketing Company's case [1970] 26 STC 254 (SC); [1970] 3 SCR 455 and reaffirmed the view taken in Orient Paper Mills' case [1961] 12 STC 357 (SC); [1962] 1 SCR 549. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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