SHYAM BAHADUR SINGH Vs. STATE OF U P

JUDGEMENT

(1.) BY this petition the petitioner seeks a writ order of direc tion 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 sub-section (3) of Section 5 of the U. P. Tendu Patta (Vyapar Viniyaman) Niyamawali, 1972 (hereinafter referred to as the Niyamawali ).

(2.) 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 sub-section (3) of Section 5 of the Niyamawali have been declared as ultra vires of Article 14 of the Constitution.