JUDGMENT

Srivastava, J. - This is a special A. by the State against an order of Mr. Justice Mehrotra dismissing the Appellants application for review.

2. The Respondent was assessed to Agricultural income tax by the Addl. Collector of Banaras in respect of the year 1359F. He questioned the validity of the assessment and filed a petition u/Art. 226 of the Constitution praying that the assessment order be quashed. The main ground urged in support of the petition was that the Addl. Collector of Banaras who had assessed the Respondent had NO power to assess him as his income exceeded a lac of rupees and he owned properties in different States. The writ petition was allowed by this Court and the assessment order was quashed. An Ordinance No. 11 of 19 6 was then promulgated. By that Ordinance the definition of the term 'Collector' in S. 2(4) of the UP Agricultural Income Tax, 1948 was altered so as to include an Addl. Collector and the amendment was given retrospective effect The effect was that all assessments made by Addl. Collectors in respect of persons like the Respondent were to be considered valid in law. This Ordinance was subsequently replaced by the UP Agricultural income tax (Am