Judgment

KHANNA, J.:- This appeal by certificate is directed against the judgment of Allahabad High Court whereby that court held that provisions of Section 29-A of the U. P sales Tax Act (Act 15 of 1948) (hereinafter referred to as the principal Act) inserted by Section 15 of the U. P. Sales-tax (Amendment and Validation) Act, 1971 (Amendment Act of 1971) (hereinafter referred to as the Amending Act) as well as Section 17 of the Amending Act to be unconstitutional.

This Court in the case of Commissioner of Sales-tax v Ganga Sugar Corporation Ltd., (1970) 25 STC 155 (SC) held that Section 8-A (4) of the principal Act was ultra vires the State Legislature. Section 8-A (4) read as under.

"8-A (4) Without prejudice to the provisions of clause (g) of sub-sec. (2) of Section 14, the amount realised by any person as tax on sale of any goods shall, notwithstanding anything contained in any other provision of this Act, be deposited by him in a Government treasury within such period as may be prescribed, if the amount so realised exceeds the amount payable as tax in respect of that sale or if no tax is payable in respect thereof "

The Court in that context relied upon the decision in Abdul Quad