ORDER :- These are two connected revisions filed by the accused persons. Revision No. 375 of 1964 has been filed by Babu Lal and Balwant Singh partners of firm 'Babu Lal Balwant Singh', while revision No. 376 of 1964 has been filed by Balwant Singh, Tirlok Chand, Chiranji Lal and Babu Lal who are partners of M/s. 'Balwant Singh Hari Kishan'. The two firms aforesaid were carrying on the business of forward contracts in silver and gold at Meerut. Both the firms were registered as 'dealers' under the U.P. Sales Tax Act and were assessed on their turn-over for the purposes of Sales Tax on forward contracts between them and their customers. Under bona fide mistake of fact and law the accused dealers had realised sales tax from their customers on forward contracts during the years 1948 to 1954. In their turn the accused had deposited the desired amount of tax with the Government. Later on a firm of Hapur styled as M/s. Budh Prakash Jai Prakash had filed writ petition No. 7297 of 1951 against the Sales Tax Officer and others challenging the relevant provisions of the Sales Tax Act as ultra vires.

A Division Bench of this Court allowed that writ petition by its judgment dated 27th February,

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