( 1 ) BY means of the present petition under Article 226 of the Constitution of India the petitioner m/s. Mukund Lal Banarasi Lal seeks a writ, order or direction in the nature of cer-tiorari quashing the order dated May 27, 1991 passed by the Sales Tax Tribunal, Bench III, Agra, respondent No. 5, filed as annexure 6 to the writ petition. It further seeks a writ in the nature of mandamus declaring Section 12-A (2) of the U. P. Sales Tax Act, 1948 as introduced by the U. P. Sales Tax (Amendment and Validation) Act, 1991 to be ultra vires.

( 2 ) THE brief facts giving rise to the present writ petition are as follows : the petitioner is a partnership firm, which is registered under the provisions of the U. P. Sales tax Act, 1948 (hereinafter referred to "the Act"), as also the Central Sales Tax Act, 1956 and is engaged in the business of wholesale trade and also acts as a commission agent. It deals in foodgrains, rice, etc. For the assessment year 1977-78, under the U. P. Sales Tax Act, the petitioner disclosed purchases of rice amounting to Rs. 11,03,611. 24 in the capacity of commission agent acting for and on behalf of ex-U. P. principal. The goods so purchased wer