PRAKASH KRISHNA, J. - These two revisions were heard together and were decided by this court by a judgment dated November 13, 1991. This court quashed the orders passed by the Sales Tax Tribunal dated March 30, 1990 relying on the decision given by a Division Bench of this court in the case of Pioneer Tanneries & Glue Works v. State of Uttar Pradesh [1991] 83 STC 1; [1991] UPTC 585, and held that since section 3AAAA has been declared ultra vires by this court, the order of remand to the assessing authority for determination of the liability in the light of observations made in the body of the judgment is incorrect. Thereafter aforesaid rectification applications under section 22 of the U.P. Sales Tax Act, 1948 were filed by the Commissioner of Sales Tax on May 19, 1993. Subsequently the State Government promulgated the U.P. Ordinance No. 45 of 1991 and section 3 of the Ordinance, section 3AAAA of the U.P. Sales Tax Act was substituted with retrospective effect from April 1, 1974. The said Ordinance has been replaced by Act No. 8 of 1992. An application after commencement of the Ordinance purported to be under section 22 of the Act has been filed by the Commissioner, Trade