Order
In view of the judgment of this Court in Synthetics and Chemicals Ltd. v. State of U.P (1990) 1 SCC 109 these writ petitions are 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 petitions viz. the recovery order issued by the Excise Inspector dated 14-9-1981 for a sum of Rs 68,200 against the petitioners is quashed and the respondents are directed not to recover the amount of Rs 68,200 from the petitioners towards vend fee for the period from 9-4-1975 to 11-7-1978.
Comments