METAL CONTAINERS PRIVATE LTD Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THE petitioner was assessed to sales tax for the assessment year 1967-68 under the Central Sales Tax Act by an assessment order dated 5th October, 1968. In that assessment order the Sales Tax Officer included a direction appropriating a sum of Rs. 7,505.25 under section 8-A(4) of the U.P. Sales Tax Act and called upon the petitioner to pay that amount. The petitioner prays for a writ of certiorari against that order. It is now settled law that the provisions of section 8-A(4) are ultra vires. The Sales Tax Officer was not competent to appropriate the aforesaid amount purporting to exercise the power under section 8-A(4) and to make the consequential demand upon the petitioner.

(2.) THE assessment order discloses that it was pointed out to the Sales Tax Officer that this Court had declared section 8-A(4) ultra vires and yet he proceeded to make the order of appropriation. We have examined the reasons given by him for not following the decision of this Court and giving effect to it. We are unable to hold that any of these reasons can be sustained. It is beyond dispute that all Sales Tax Officer exercising jurisdiction within the territories of the State of Utter Pradesh are subject to the superintendence of this Court envisaged by Article 227 of the Constitution and are bound by the declarations of law proceeding from this Court.

(3.) THE petition is allowed. The order appropriating the sum of Re. 7,505.25 under section 8-A(4) of the U.P. Sales Tax Act and the notice of demand requiring the petitioner to pay the amount are quashed. The petitioner is entitled to its costs. Petition allowed.