Order
In view of the judgment of this Court in Synthetics and Chemicals Ltd. v. State of U.P (1990) 1 SCC 109 this writ petition is allowed prospectively and the levy is declared to be bad prospectively. Since no refund is claimed, there will be an order in terms of Prayers (1) and (2) of the writ petition viz. The recovery order issued by the Excise Inspector dated 4-11-1981 for a sum of Rs 26,180 against the petitioners are quashed and the respondents are directed not to recover the amount of Rs 26,180 from the petitioner towards vend fee for the period from 3-11-1972 to 31-5-1979.