- (1.) HEARD Sri V. K. Singh, learned counsel appearing for the petitioners and Sri Vinay Malviya, learned Standing Counsel of the State of Uttar Pradesh, representing the respondents.
(2.) SRI Vinandy Malviya, learned Stand ing Counsel, very fairly, concedes that the controversy raised in this petition is squarely covered by the Division Bench decision of this Court rendered in M/s Mohan Lal Har Govind Das and another v. State of U. P. Lucknow and others, 1986 ALJ 585 and in view of the said judgment the writ petition is to be allowed and relief prayed for by the petitioners may be granted. Thus, the petition succeeds and is allowed. The respondents are restrained from realizing tax under sub-section (3) of Section 5 of the Uttar Pradesh Tendu Patta (Vyapar Viniyaman) Adhiniyam, (19 of 1972), (as amended by Act No. 5 of 1980) and refund the amount of tax real ized from the petitioners under the said provision. ; Petition allowed. .;