SHRI RAM SHANKER LAL Vs. COLLECTOR OF MIRZAPUR

JUDGEMENT

(1.) These are five connected writ petitions filed by five different petitioners who had been assessed to sales tax by the State of Bihar. The State of Bihar had sent an order of collection to the Collector of Mirzapur, who was making collections on behalf of the State of Bihar. These writ petitions have been filed on the ground that the order passed by the State of Bihar under the Sales Tax Laws Validation Act VII of 1956 was not a valid one and, therefore, the Collector of Mirzapur has no jurisdiction to realise the illegal tax on behalf of the sales tax authorities at Bihar.

(2.) The real order, which is being challenged, is the order of the Assistant Superintendent, Sales Tax, Central Circle, Bihar, Patna. Unless the order of that authority is set aside no mandamus can be issued to the Collector of Mirzapur directing him not to realise tax. So long as that order stands it will be deemed to be a valid order and if it is a valid order then no objection can be taken to the realisation of tax by the Collector of Mirzapur. He is only acting as an agent of the State of Bihar. The matter was considered by me at length in Writ Petn. No. 1747 of 1957, Altafur Rahman v. Collector Central Excise Allahabad, decided on 7th January 1960, (AIR 1960 All 551), where I have held:--

(3.) Learned counsel for the petitioner has placed reliance on a Bench decision of this Court in Moinuddin v. Deputy Director, Military Lands and Cantonments, Eastern Command, AIR 1956 All 684, where it was held that: