The appellants filed a Special Appeal No.
The judgment of the Allahabad High Court was companyfirmed by this Court on May 3, 1954, in Sales Tax Officer, Pilibhit v. Budh Prakash Jai Prakash and the writ petition aforesaid was heard by Chaturvedi J. The learned judge by an order dated November 30, 1954, quashed the said assessment orders in so far as they purported to assess the respondent in respect of forward companytracts in silver and also issued a writ of mandamus directing the appellants to refund the amounts paid by the respondent.
Appeal from the judgment and decree dated December 1, 1955, of the Allahabad High Court in Special Appeal No.
I955 1 S.C.R. 243.
3 1955 I S.C.R. 243.
R. Das and B. P. Maheshwari, for the respondent.
18 of 1955, arising out of the judgment and order dated November 30, 1954, of the said Court in Civil Misc.
226 of the Constitution and asked for a writ of certiorari for quashing the aforesaid three assessment orders and a writ of mandamus requiring the appellants to refund the aforesaid amounts aggregating to Rs.
N. Sanyal, Additional Solicitor General of India, C. Mathur and C. P. Lal, for the appellants.
2, the Commissioner of Sales Tax, U. P., Lucknow, however, by his letter dated July 19, 1952, refused to refund the same.
A. 244.
18 of 1955 in the High Court of Allahabad against that order of the learned Judge.
September 23.
N. Sanyal, Additional Solicitor General of India, Gopalakrishnan and T. M. Sen, for the Union of India Intervener .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The respondent is a firm registered under the Indian Partnership Act dealing in Bullion, Gold and Silver ornaments and forward companytracts in Silver Bullion at Banaras in the State of Uttar Pradesh.
P. Maheshwari, for Agra Bullion Exchange Intervener .
Both the parties were then labouring under a mistake of law, the legal position as established later on by the decision of the Allahabad High Court in Messrs. Budh Prakash Jai Prakash v. Sales Tax Officer, Kanpur 2 subsequently companyfirmed by this Court in Sales Tax Officer, Pilibhit v. Budh Prakash Jai Prakash 3 number having been known to the parties at the relevant 1 1949 L. R. 76 1.
C. Prasad, for the State of Bihar Intervener .
The appellant No.
The respondent had deposited the sums of Rs.
355 of 1952.
Writ No.
355 of 1952 under Art.
Writ Petition No.
87 of 1957.
Veeraswami and T. M. Sen, for the State of Madras Intervener .
The Judgment of the Court was delivered by BHAGWATI J. The facts leading up to this appeal lie within a narrow companypass.
1,365 12 0.
470 0 0 and Rs.
1 herein assessed the respondent to U. P. Sales Tax on its forward transactions in Silver Bullion.
The levy of sales tax on forward transactions was held to be ultra vires, by the High Court of Allahabad by its judgment delivered on February 27, 1952, in Messrs. Budh Prakash Jai Prakash v. Sales Tax Officer, Kanpur 1 and the respondent by its letter dated July 8, 1952, asked for a refund of the amounts of sales tax paid as aforesaid.
150 12 0, Rs.
The respondent thereafter filed in the High Court of Allahabad the Civil Misc.
741 0 0 for the said 1352 three years which sums were appropriated to wards the payment of the sales tax liability of the firm under the respective assessment orders passed on May 31, 1949, October 30, 1950 and August 22, 1951.
For the assessment years 1948 49, 1949 50 and 1950 51 the Sales Tax Officer, Banaras, the appellant No.
A Division Bench of the said High Court heard the said appeal on December 1, 1955.
