JUDGMENT

TULZAPURKAR, J. :— Having regard to the decision of the Constitution Bench of this Court in R. S. Joshi v.. Ajit Mills Ltd., Ahmedabad. (1978) 1 SCR 338, this appeal will have to be allowed.

2. Before the High Court the provisions of S.9-B(3) and S. 14-A of the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947) were challenged on the ground of lack of legislative competence by the assessee by way of a writ petition. The contention was while Entry 54 of List II of the Seventh Schedule enables Legislation imposing levy of tax on sale or purchase of goods, a provision that if a person (trader) realised any amount by way of tax when not exigible or realised any amount by way of tax in excess of the tax at the prescribed rate he should make over to the State by way of penalty such collections and a further provision that a refund of such amount shall be made by the State to the person or persons from whom such collections were made provided a claim of such refund was made within the prescribed period of limitation did not fall within ancillary or incidental legislative powers of the State Legislature and hence would be beyond the Entry. Following its own earlier decision in Ram