1968 (2) TMI 105

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....the respondents to refund the sum of Rs. 1,254.86 nP. being the amount illegally recovered from the petitioner from collections made by him in respect of sales of paddy pursuant to the orders passed in Assessment No. 1071/63-64 dated 29th March, 1965, on the file of the Additional Commercial Tax Officer, Guntur, and to pass such other orders as are fit. The relevant facts are that the petitioners....

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....d point that the respondent has directed the petitioner to pay to the Government. This is by virtue of section 5(c) of the Andhra Pradesh General Sales Tax Act. It is this order of the respondent that is now questioned in this writ petition. It is not in doubt that section 5(c) is in material respects similar to section 11(2) of the Hyderabad General Sales Tax Act. The Supreme Court had occasion t....

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....ry 54 of List II. It also did not fall under entry 26 of List II, because there was no element of regulation of trade and commerce in it". Section 5(c) being in pari materia with section 11(2) must be considered in the light of the above decision as ultra vires of the Constitution and consequently it cannot be given effect to. The respondent, therefore, was not right in assessing the petitioner to....