Shyam Bahadur Singh vs State of U.P.and Others

By this petition the petitioner seeks a writ order of direction in the nature of mandamus commanding the respondents not to realize or compel the petitioner to deposit any tax on the movement of Tendu leaves from the State of Madhya Pradesh to the State of Uttar Pradesh on the basis of the provisions of subsection (3) of Section 5 of the U. P. Tendu Patta (Vyapar Viniyaman) Niyamawali, 1972 (hereinafter referred to as the Niyamawali).

Shri U. S. Awasthi, learned counsel appearing for the petitioner, submits that the Us involved in this petition is covered by a decision of this Court rendered in Writ Petition No. 10 of 1980 (Tax), M/s. Mohanlal Hargovind Dass and another v. The State of U. P., Lucknow and others, whereby the provisions of subsection (3) of Section 5 of the Niyamawali have been declared as ultra vires of Article 14 of the Constitution.

This being so the petitioner is entitled to the reliefs sought for by him in view of the aforesaid decision of this Court rendered in M/s, Mohanlal Hargovind Dass (supra).

For the reasons stated above, this petition is allowed.

Potion allowed,