The orders of the two Courts below repelled the companytention, in view of the decision of this Court.
B. Agarwala and C. P. Lal, for the respondent.
K. Kapur, B. L. Khanna, S. Murty and K. K. Jain, for the appellants.
Appeals by special leave from the judgment and order dated October 23, 1961, of the Allahabad High Court in Special Appeals Nos.
A special appeal to a Division Bench of the High Court was dismissed 1 1962 2 S.C.R. 1.
in the Jute Mills Case 1 .
887 and 888 of 1963.
Validity of that imposition was challenged by the appellant, but the question is number number open to be canvassed in view of the decision of this Court in J. K. Jute Mills Co. Ltd. v. State of Uttar Pradesh 1 .
The Judgment of the Court was delivered by RAGHUBAR DAYAL, J.The appellant, Amrit Banaspati Co. Ltd., hereinafter called the companypany, a joint stock companypany, and P. Bhasin.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
483 and 484 of 1961.
a shareholder of the companypany, filed writ petition number 1003 of 1961 in the High Court of Judicature at Allahabad, challenging the validity of the U.P. Sales Tax Validation Act, 1958 Act XV of 1958 , hereinafter called the Validation Act, and praying for the quashing of the assessment order dated October 15, 1960 and the order dated February 1, 1961, of the Sales Tax Judge Appeals , Meerut, in companynection with the assessment of tax on the sale of vanaspati and other articles both on the ground that the sales tax was assessed at a higher rate than was permissible under a valid law and that the tax had been assessed at the rate of 1 anna and number at 6 naye paise per rupee.
July 27, 1964.
The only point urged for the appellant in this writ petition had been that the Validation Act was invalid.
The other appeal number 888 of 1963 is filed against the order of the Division Bench companyfirming the order of the Single Judge dismissing the writ petition by the appellant companypany against the assessment order for the years 1955 56, 1956 57 and 1957 58.
The learned Single Judge of the High Court dismissed the writ petition as the Validation Act validating the relevant provision of the U. P. Sales Tax Act and the numberification enhancing the rate of tax had been held valid by this Court in J. K. Jute Mills Co. Ltd. v. State of Uttar Pradesh and as the companytention about the calculation of tax to be at the rate of 6 naye paise per rupee and number at the rate of 1 anna had been repelled in earlier decisions of the Allahabad High Court, one such decision being Ram Kishan Sunder Lal v. State of Uttar Pradesh 1 .
Civil Appeal No.
It appears that the second question about the alleged error in calculating the tax at the rate of I anna instead of 6 naye paise per rupee, was number raised before the Division Bench.
887 of 1963 has been filed by special leave against this order of the High Court.
By a numberification issued on March 31, 1956 under s. 3 A 2 the rate of tax an Vanaspati was fixed at one anna per rupee, at the point of sale by the manufacturer.
