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1983 Supreme(All) 27

H.N.SETH, R.M.SAHAI
JAIN SHUDH VANASPATI LTD. – Appellant
Versus
STATE OF UTTAR PRADESH – Respondent


Advocates Appeared:
K.PARASARAN, R.K.AGRAWAL, Raja Ram Agarwal

R. M. SETH, J.

( 1 ) PETITIONERS in all these petitions under Article 226 of the Constitution are aggrieved by the action of the respondents in detaining their goods in the purported exercise of powers under section 28-A of the U. P. Sales Tax Act as substituted by the U. P. Sales Tax (Amendment) Act, 1979 (U. P. Act 33 of 1979) (hereinafter referred to as the new Section 28-A ). They question the validity of the action of the respondents inter alia on following grounds:

1. Section 28-A of the U. P. Sales Tax Act as substituted by U. P. Act No. 33 of 1979 is constitutionally invalid and as such it cannot be relied upon for sustaining the action of the respondents; and 2. There being no valid notification by the State Government specifying the quantity, measure or value of goods as contemplated by Section 28-A (1), in existence, the respondents could not, in exercise of powers under Section 28-A (6) of the Act detain the goods of the petitioners.

( 2 ) BEFORE these petitions could be taken for hearing, the Governor of Uttar Pradesh, presumably with a view to set at rest the controversy with regard to validity of the new Section 28-A as also that of the action of the respondents in de





















































































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