Judgment

RAGHUBAR DAYAL, J. (for himself and Gajendragadkar C.J.I, Hidayatullah and K. C. Das Gupta, JJ.) :

The appellant, Amrit Banaspati Co. Ltd., hereinafter called the company, a joint stock company, and S. P. Bhasin, a shareholder of the company, filid writ petition No. 1003 of 1961 in the High Court of Judicature at Allahabad, challenging the validity of the U. P. Sales Tax Validation Act, 1958 (Act XV of 1958), hereinafter called the Validation Act, and praying for the quashing of the assessment order dated October 15, 1960 and the order dated February 1, 1961, of the Sales Tax Judge (Appeals), Meerut, in connection with the assessment of tax on the sale of vanaspati and other articles both on the ground that the sales-tax was assessed at a higher rate than was permissible under a valid law and that the tax had been assessed at the rate of 1 anna and not at 6 naye paise per rupee. The learned Single Judge of the High Court dismissed the writ petition as the Valuation Act validating the relevant provision of the U. P. Sales Tax Act and the notification enhancing the rate of tax had been held valid by this Court in J. K. Jute Mills Co. Ltd, v. State of Uttar Pradesh, 1962-2 SCR