- (1.) BY this writ petition, under Article 226 of the Constitution of India, the petitioner who is an income -tax payer, challenges the levy of - tax to the tune of Rs. 3,462 and Rs. 1,483 for the assessment years 1976 -77 and 1977 -78, respectively. - -
(2.) WE have heard Sri V. K. Barman, learned counsel for the petitioner, and Sri R. K. Agarwal, learned standing counsel for the respondents. The aforesaid amounts happened to be income -tax levy on certain amounts realised by the petitioner from his customers as purported exciseduty levied on the sale of poppy heads.
(3.) THE levy of excise duty on the aforesaid goods was earlier quashed by this court and an appeal was stated to be pending in the Supreme Court.;