1968 (12) TMI 84

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....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 sect....

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....Constitution and are bound by the declarations of law proceeding from this Court. One of the reasons given by the Sales Tax Officer is that although the Court had declared section 8-A(4) ultra vires, the provision still continues on the statute book. It is plain that the officer has not appreciated the legal effect of a declaration by this Court that a statutory provision is ultra vires. The resul....

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....priated under section 8-A(4), from its constituents. That again does not justify the action taken by the Sales Tax Officer. If he had no jurisdiction to make the appropriation, it was immaterial that the petitioner had recovered the amount from its customers. As regards the last remaining consideration to which the Sales Tax Officer has adverted, we hold that it was not necessary for the petitione....