( 1 ) THIS is an application made under Section 4 of the U. P. Sales Tax (Validation) Act, 1958, (U. P. Act No, XV of 1958) for the review of an order of this Court dated 5-5-1957. The respondents- contend that Section 4 is ultra vires of the State Legislature and that the application is accordingly not maintainable.

( 2 ) THE relevant facts are these. On the 31st March, 1956, the Governor of Uttar Pradesh in purported exercise of his powers under Section 3a of the U. P. Sales Tax Act, 1948, issued a notification, No. ST-905/x. By this Notification the Governor was pleased to declare, inter alia, that the turnover in respect of certain specified classes of goods imported from outside Uttar pradesh would, with effect from 1-4-1956, be taxed at the rate of one anna per rupee. The classes of goods subject to sales tax at this rate included vegetable ghee, cloth and sugar. The respondent firm carried on business in Aligarh, and on the 14th September, 1956, it was provisionally assessed to sales tax amounting to Rs. 75,000/- on an estimated turnover of Rs. 12,00,000/- on the ghee, cloth and sugar imported by it from outside Uttar Pradesh at the rate of one anna per rupee. A demand notic

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