The judgment of the court was delivered by

GULATI, J. - This and the connected writ petitions raise a common question of law arising out of almost identical facts. Hence they are being disposed of by this common judgment. We shall set out briefly the facts in Writ Petition No. 6434 of 1972.

The petitioner of a partnership-firm and is a dealer in textile goods. It is registered under the U.P. Sales Tax Act (hereinafter referred to as the Act). The dispute relates to the assessment years 1956-57 and 1957-58. Under a notification issued under section 3-A of the Act, the turnover of textile goods was taxable at single point at the rate of six pies per rupee. By notification dated 31st March, 1956, the rate of tax on textile goods was enhanced to one anna per rupee. The notification of 31st March, 1956, was held to be invalid by the High Court. The State Legislature passed the U.P. Sales Tax (Amendment) Act, 1957, validating the said notification. This Act was challenged and was declared invalid by a Full Bench of this Court in Bangali Mal v. Sales Tax Officer ([1958] 9 S.T.C. 492; A.I.R. 1958 All. 478.). The State Legislature again intervened and passed the U.P. Sales Tax (Amendment and Validation) Act, 1958, with a view to validating the enhanced tax on textile goods at the rate of one anna per rupee. The validity of this Validating Act was also challenged but the same was ultimately upheld by the Supreme Court. In the meantime, the State had also preferred an appeal to the Supreme Court against the decision of this court. The appeal was allowed in view of the Validation Act. The result of this litigation was that the State became entitled to realise the sales tax at the rate of one anna per rupee on textile goods.

During the assessment year 1956-57, the petitioner had deposited tax in advance at the rate of one anna per rupee on the turnover of textile goods. Similarly, tax was deposited at the rate of one anna per rupee for the first three quarters of the assessment year 1957-58, but for the last quarter of that assessment year the petitioner did not pay any tax. The petitioner filed a writ petition on 30th January, 1958, in this court - being Writ No. 347 of 1958 - contending that it was liable to pay tax at the rate of six pies per rupee only and was entitled to the refund of tax deposited in advance at the rate of one anna per rupee. This petition was allowed, but the Supreme Court on appeal reversed the decision of the High Court. By two assessment orders dated 22nd February, 1961, and 25th July, 1961, the Sales Tax Officer, Basti, assessed the petitioner to sales tax for the assessment years 1956-57 and 1957-58 at the rate of one anna per rupee. Against these assessment orders the petitioner appealed. By the time these appeals came up for hearing this court decided that the tax was chargeable only at the rate of six pies per rupee. The Assistant Commissioner (Judicial), Sales Tax, therefore, allowed the appeals on 14th January, 1965, and reduced the tax to one half. The State then applied in revision and the Additional Judge (Revisions), Sales Tax, by his order dated 21st November, 1969, allowed these revisions and enhanced the tax again to one anna per rupee, on the basis of the decision of the Supreme Court, which had since been rendered. According to the decision of the revising authority the petitioner was found liable to pay a further sum of Rs. 11.14 for the assessment year 1956-57 and Rs. 12,789.65 in respect of the assessment year 1957-58. It may be mentioned here that when the petitioner had filed Writ Petition No. 347 of 1958 on 30th January, 1958, this court by an order dated 31st January, 1958, had by an ad interim order stayed the realisation of the tax at the higher rate. The interim order was in the following terms :

"Let an ad interim order issue directing the opposite party not to realise any sales tax in excess of the amount due to the rate prevailing before the notification dated 31st March, 195