" Sub section (5) was added in section 8 A by section 11 of the U.P. Taxation Laws (Amendment) Act, 1965 and it read as follows: 89 "(5) Where a dealer is found not liable to be assessed to tax by reason of his turnover being less than the amount specified in or under section 3, or sub section (1) or (2) of section 18, but has realised any tax as such in respect of such turnover, he shall, not withstanding anything contained in this Act, be liable to pay the same to the State Govern ment and shall deposit it into the treasury within 30 days of the date of the order by which he was found not so liable, unless it has already been so deposited." Since, having regard to the judgment of this Court, in R. Abdul Qader & Co. vs Sales Tax Officer, Hyderabad, ; it was doubtful whether sub sections (4) and (5) of section 8 A, standing by themselves, would fail within the legislative competence of the State Legislature.