1968 (12) TMI 84

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..... ales Tax Officer included a direction appropriating a sum of Rs. 7,505.25 under section 8-A(4) of the U.P. Sales Tax Act and called upon the petitioner to pay that amount. The petitioner prays for a writ of certiorari against that order. It is now settled law that the provisions of section 8-A(4) are ultra vires. The Sales Tax Officer was not competent to appropriate the aforesaid amount purport .....

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..... Sales Tax Officer is that although the Court had declared section 8-A(4) ultra vires, the provision still continues on the statute book. It is plain that the officer has not appreciated the legal effect of a declaration by this Court that a statutory provision is ultra vires. The result of such declaration is in law to delete that provision from the statute book wherever that declaration is bindi .....

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..... x Officer. If he had no jurisdiction to make the appropriation, it was immaterial that the petitioner had recovered the amount from its customers. As regards the last remaining consideration to which the Sales Tax Officer has adverted, we hold that it was not necessary for the petitioner to have approached this Court in the first instance for a direction restraining the Sales Tax Officer from maki .....

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