H.N.Seth, C.J. - (1.) The applicants who were respondents in Civil Misc. Writ Petition No. 436 (Tax) of 1978 and Civil Misc. Writ Petition No. 438 (Tax) of 1978 pray that the order passed by this Court on the two petitions on 9th of August, 1982, directing them to refund certain amounts to the petitioners soon after 27th of September, 1982, be reviewed.
(2.) Certain consignments of soyabean oil belonging to the petitioners in Writ Petition No. 436 (Tax) of 1978 and Writ Petition No. 438 (Tax) of 1978 were seized by the sales tax authorities in exercise of the powers under Section 28-A of the U.P. Sales Tax Act as it stood on 12th of August, 1978. The petitioners furnished cash securities amounting to Rs. 16,800 and Rs. 5,600 and got the seized goods released. They then filed the two writ petitions before this Court claiming, inter alia, that the provisions of Section 28-A of the U.P. Sales Tax Act were ultra vires. According to them seizure of their goods and the entire proceedings following it were invalid. They, therefore, prayed that the respondents be directed to refund the amounts of cash securities furnished by them.
(3.) The court accepted the plea of the petitioners that Section 28-A, as it then stood, was unconstitutional. It held that seizure of the petitioners' goods was illegal and that the respondents were bound to refund the security amounts to them. It, however, noticed the provisions of Section 6(1)(b) of U.P. Act No. 33 of 1979 as amended by U.P. Act No. 4 of 1982, according to which any amount deposited as security for release of goods seized under Section 28-A of the U.P. Sales Tax Act, as it originally stood, was not to be refunded till expiration of three years from the commencement of U.P. Act No. 33 of 1979 (27th September, 1979),. In the result, it allowed the two petitions and by this order dated 9th of August, 1982, directed the respondents to refund the security amounts deposited by the petitioners soon after 27th of September, 1982.;