Judgment

M. N. VENKATACHALIAH, J :- This appeal by certificate, preferred by the State of U.P. against the judgment, dated, 3-1-1973 of the Allahabad High Court in W.P. No. 4225/1971: (reported in 1973 Tax LR 2011) (FB), raises a short question whether the R. 25-A(5) of the U.P. Sales Tax Rules 1948 (Rules) in so far as it stipulates that a recognition- certificate issued for purposes of S. 4-B of the U.P. Sales Tax Act 1948 (Act) "shall take effect from the date of its issue" is inconsistent with; does not carry-out the purposes of and, therefore, is ultra vires of S. 4-B of the U.P. Sales Tax Act 1948 (Act).

The Full Bench of the Allahabad High Court, by a majority, has, by the judgment under appeal, preferred this view.

2. So far as the declaration on the law on the point is concerned, the matter loses much of its edge in view of the relevant amendment brought about by the U.P. Taxation Laws (Amendment and Validation) Act 1978, which now provides that such a recognition certificate shall take effect from the anterior date of the presentation of the application by the dealer. By the same amendment, the certificate is rendered valid, for three successive assessment years at a time an