Brijlal Gupta, J. - (1.) This is a writ petition under Article 226 of the Constitution.
(2.) The main point raised in this petition is a challenge to the validity of the U. P. Sales Tax (Validation) Act (XV of 1958) which validated the notification ST 905/X dated 31st March, 1956, issued under the authority of Section 3-A of the U. P. Sales Tax Act, by reason of which the petitioner was assessed to sales tax by the order impugned in this writ petition. The validity of the Act has been put beyond doubt by the decision of the Supreme Court in J.K. Jute Mills Co. Ltd. v. State of U. P. and Anr. [1961] 12 S.T.C. 429. In view of this decision the learned counsel is not in a position to press the main point.
(3.) A subsidiary point taken by him is that as mentioned in grounds Nos. (vii), (xi) and (xii) of the grounds of the petition. This point has been urged by him somewhat as follows :-By reason of Sub-section (3) of Section 14 of the Indian Coinage Act, 1906, as amended by the Indian Coinage (Amendment) Act, 1955, the rate of sales tax, which is expressed as one anna per rupee in the notification, should be construed as being expressed in terms of nay a Paisa. According to the learned counsel's interpretation of Sub-sections (2) and (3) of Section 14 of the Act, the substitution, in place of one anna in the notification, should be by six whole naye Paise and not by the fraction 6.25 naye Paise. According to the learned counsel, if substitution is so made, the result would be that the tax liability of the petitioner calculated at the rate of six naye Paise per rupee would be less by about Rs. 800.;