Summarize the following court judgment. Appeal No. 1694 of 1971. (From the Judgment and Decree dt. 11 2 70 of the Allaha bad High Court in Civil Misc. Writ No. 973 of 69). S.C. Manchanda and O.P. Rana for the Appellants. K. Sen	 J.P. Goyal and Shreepal Singh	 for the Re spondent. The Judgment of the Court was delivered by SHINGHAL J. This appeal by the State of Uttar Pradesh and three sales tax officers is directed against the judgment of the Allahabad High Court dated February 11	 1970. The High Court has granted a certificate of fitness under clause (c) of article 133(1) of the Constitution. Respondent Modi Industries Limited. hereinafter referred to as the dealer	 was known earlier as the Modi Sugar Mills Ltd. It manufactured various articles like sugar	 oil	 vanaspati and soap. It exercised the option under section 7 (as it stood prior to its amendment by section 7 of U.P. Act XIX of 1956) of the U.P. Sales Tax Act	 1948	 hereinaf ter referred to as the Act	 to submit its returns of sales tax on the basis of its turnover of the previous yearns and filed the returns accordingly. The assessment years for which the returns were filed were 1948 49 and 1949 50	 and the corresponding previous years were November 1	 1946 to October 31	 1947	 and November 1	 1947 to October 31	 1948 respectively. The rate of sales tax for certain commodities was enhanced during the assessment year 1948 49	 with effect from June 9	 1948	 and for some other commodities with effect from July 1	 1948. The dealer contended that sales tax on its entire turnover of the two previous years should be assessed at the old rate of 3 pies per rupee and not at the enhanced rate of 6 pies per rupee because the enhancement was made after both the previous years had ex pired. The Sales Tax Officers rejected that contention and assessed 'the sales tax at the enhanced rates. The appel late authority however upheld the dealer 's contention and the matter went up in revision to the Judge (Revisions). He upheld the order of the Sales Tax Officer. The dealer applied for a reference under section 11 (1) and the fol lowing two questions of law were referred to the High Court	 "(1) Whether the enhanced rate under notifica tions dated 8th Jane	 1948 and 30th June	 1948 issued under section 3 A of the U.P. Sales Tax Act. 1948 are ap plicable to the sales of goods mentioned in paragraph 2 above which took place before 8th June 1948 and 30th June	 1948. (2) Whether sub section (ii) of section 3 A of the U.P. Sales Tax Act	 1948	 empowers Provincial Government to fix the rate of sales tax in respect of an assessment year or in respect of certain specified sales only ?" 550 By its judgment dated July 24	 1961	 the High Court answered question No. 1 in favour of the dealer	 but declined to answer the other question. The High Court took the view that the dealer who had chosen to be assessed on the basis of its turnover of the previous year was liable to assess ment	 on the entire turnover of the previous year	 at the rate prevailing on the first day of the relevant assessment year and that any change in the rate of the sales tax during the course of the assessment year could not be applied to that assessment. The dealer filed an application under section 11(8) of the Act for a direction for the payment of interest on the amount which had become refundable as a result of the judgment of the High Court. The High Court held in its order dated February 22	 1966 that the dealer was entitled to interest at the rate of two per cent on the refundable amount. The dealer accordingly made an application to the Revising Authority on October 11	 1968 to pass an order under sub section (6) of section 11 for a refund of Rs. 3	48	420/13 with interest at two percent per annum. The Additional Judge (Revisions) Sales Tax however dismissed the application by his order dated December 28	 1968	 as he took the view that that was not permissible because of the insertion of section 31 in the Act by the Uttar Pradesh Bikri Kar (Sanshodhan) Adhiniyam	 1962 (U.P. Act III of 1963) hereinafter referred to as the Amending Act. The dealer felt aggrieved and filed a writ petition under article 226 of the Constitution. It is that petition which has been allowed by the impugned judgment of the High Court dated February 11	 1970 by which the order of the Additional Judge (Revisions) Sales Tax Meerut	 dated Decem ber 28	 1968	 has been quashed and a direction has been given to him to pass an appropriate order under section 11 (6) of the Act in accordance with the law and in the light of the observations made by the High Court. This is why the State of Uttar Pradesh and others have come up to this Court in appeal. We have made a mention of the facts bearing on the controversy	 and we may as well refer to the relevant provi sions of the law. The Act came into force on April 1	 1948. It provided for payment of the sales tax on several commodities at a uniform rate of 3 pies in the rupee. Section 3 A was in serted by Act XXV of 1948 conferring certain powers on the Provincial Government. The provincial Government issued a notification under that section declaring. inter alia	 that with effect from June 9	 1948 the rate of sales tax in respect of the turnover of the goods specified in the noti fication shall be as stated in the schedule to the notifica tion. The rate of tax was thus enhanced to 6 pies per rupee. The enhancement of the tax was challenged on the ground that it was not permissible in the case of an asses see who had taken the option to submit his return on the basis of the turnover of the sales in the previous year as he was liable to pay the tax according to the rates pre vailing during the assessment year. That case came up to this Court at the instance of the present respondent	 which was then known as the Modi Sugar Mills Limited. and it was held in Commissioner of Sales Tax	 Uttar Pradesh vs The Modi Sugar Mills Ltd. (1) that the assessee who had (1) ; 551 elected to submit his return on the turnover of the previous year was liable to be assessed to sales tax at the rate force on the first day of the year of assessment because the liability arose on that date	 and any subsequent enhance ment of the rate by the notification under section 3 A did not alter the liability	 The Legislature however passed the Amending Act and inserted the following as section 31	 "31(1) Where any dealer has	 in accord ance with the provisions of Section 7	 as it stood prior to its amendment by Section 7 of U.P. Act XIX of 1956	 opted to be assessed to tax on the basis of his turnover of the previ ous year	 he shall be assessed to tax at such rates as are prevalent during the year for which the assessment is being made	 and if the rates of tax on any goods or class of goods are altered during such assessment year	 the dealer	 in respect of the turnover of such goods	 shall be liable to pay tax at the altered rates	 as if the altered rates were in force during the previous year also propor tionately for the same number of days as they are in force during the assessment year. (2) Notwithstanding any judgment	 decree or order of any court	 all assessments or orders made	 actions or proceedings taken	 directions issued	 jurisdictions exercised or tax levied or collected by any officer or authority purporting to act under the provi sions of sub section (1) of Section 7	 as it stood prior to its amendment by Section 7 of U.P. Act XIX of 1956	 shall be deemed to be good and valid in law as if such assessments	 orders	 actions	 proceedings	 directions	 jurisdictions and tax have been duly made	 taken	 issued	 exercised	 levied or collected	 as the case may be	 under or in accordance with the said provisions of this Act as amend ed by the Uttar Pradesh Bikri Kar (Sanshodhan) Adhiniyam	 1962 and as if the amendment so made had been in force on all material dates. Explanation For the purposes of this section the expression "previous year" shall have the meaning assigned to it in sub clause (ii) of clause (j) of Section 2 of this Act	 as it stood prior to its amendment by Section 2 of the U.P. Act XIX of 1956. " The validity of the aforesaid section 31 of the Act came up for consideration in this Court in Commissioner of Sales Tax	 U.P. vs Bijli Cotton Mills Hathras(1) and was upheld. It was held that as the Legislature had amended the Act and declared that notwithstanding the option exer cised by the assessee the tax would have to be computed in the light of the rates prevailing in 1948 49 as if they were projected upon the turnover of the previous year	 the Legislature had expressly stated that that rule would pre vail as if it were in force during the assessment year and all assessments would be made in the light of the amended provision. It was observed that in taking that view this Court was seeking to apply a legislative provision which was	 by express enactment	 in force at the time when the liability (1) [1964]7 S.C.R. 363. 552 arose	 for section 31 incorporated by the Amending Act was to be deemed to have been in operation at all material times in supersession of the previous rule declared by this Court. It was held further that this would be the position even if the laws were amended with retroactive operation during the pendency of a reference to the High Court. It was accordingly held that "if the law which the Tribunal seeks to apply to the dispute is amended	 so as to make the law applicable to the transaction in dispute	 it would be bound to decide the question in the light of the law so amended. " The validity and the retroactive operation of section 31 have therefore been placed beyond challenge by the aforesaid decision in Bijli Cotton Mills ' case and have in fact not been challenged by counsel for the dealer. It may be mentioned that in its judgment in Bijli Cotton Mills ' case this Court took notice of its earlier decision in the Modi Sugar Mills ' case (supra) so that it is well settled that the amendment made by section 31 is retroac tive and applies to assessments pending or closed as if the Amending Act had been in force at material times. The question is whether the judgment of the High Court dated July 24	 1961 answering question No. 1 of the afore said reference by stating that the sales tax had to be charged from the dealer for the assessment year 1948 49 at the rate applicable to the various commodities on April 1	 1948	 and for the assessment year 1949 50 at the rate applicable on April 1	 1949	 was binding on the Additional Judge (Revisions) in spite of the amendment made by the Amending Act by insertion of section 31 in the Act ? The High Court has taken 'the view in its impugned judgment dated February 11	 1970 that the Revising Authority was not free to take a different view from the one expressed by it (High Court) on "any ground whatsoever"	 including the ground of any subsequent amendment in the law	 and that it was bound to decide the case in conformity with the judgment of the High Court. The High Court has expressed its view as follows 	 "The judgment of the High Court may be said to have become erroneous as a result of the amendment but so long as the judgment stands	 it is binding upon the parties and the revising authority has no option except to give effect to it in its c	 order passed under section 11(6). " The High Court further made the following observation	 "We however	 express no opinion as to the course. which the department should. adopt in a situation like this	 but we have no doubt in our mind that the amendment brought about by section 31 of the Act does not make the judgement of the High Court a nullity and the Judge '(Revisions) was not free to ignore it for any reason whatsoever. " The question is whether lifts view of the High Court is correct ? The answer to the question depends on the answer to the further question whether the proceedings for the assessment of the sales tax had become final after the High Court 's judgment dated July 24	 553 1961 or whether	 after that judgment	 something remained to be done by the Additional Judge (Revisions) ? Sub section (6) of section 11 of the Act provides that the High Court	 upon hearing the reference	 shall decide the questions of law and shall deliver its judgment thereon and shall send its copy to the Revising Authority and the Commissioner of Sales Tax	 "and the Revising Authority shall thereupon pass such orders as are necessary to dispose of the case in conformity with such judgment. " So while the Additional	 Judge (Revisions) was in seisin of the case for the Limited purpose for passing such orders as were neces sary to dispose it of in conformity with the judgment of the High Court	 it cannot be gain said that he was in such seisin and was required	 in the facts and circumstances of this case	 to make an order which would make the assessment order final and binding in all respects. It was at that stage that section 31	 which was inserted by section 7 of the Amending Act	 was sought to be applied to the controver sy. According to sub section (2) of that section	 the assessments made at the enhanced rates	 in accordance with the notification dated April 9	 1948	 were to be deemed to be good and valid as if they had been duly made	 and as if the amendment made by the insertion of section 31 had been in force on all material dates. It was expressly provided by the sub section that that was to be so notwithstanding any judgment	 decree or order of any court. The order of the Additional Judge (Revisions) dated December 28	 1968 had therefore the effect of recognising the restoration of the orders of assessment which were made by the Sales Tax Officer at the enhanced rates	and sub section (2) of section 31 had the effect of making them "good and valid in law". It cannot be said that the Additional Judge (Revisions) erred in taking that view	 and in not passing an order for giving effect to the judgment of the High Court dated July 24	 1961 which had become unenforceable by the aforesaid section 31. It has to be appreciated that even if the Additional Judge (Revisions) had passed an order under sub section C(6) of section 11 of the Act as directed by the High Court	 that would have been of no consequence and would have been inoperative because of the specific provi sions of subsection (2) of section 31	 so that the position would have been the same as if no such order had been passed at all. The High Court has expressed the view that if its judgment (dated July 24	 1961) was considered by the depart ment to be erroneous	 it could have filed an appeal against it to this Court. under article 136 of the Constitution to have it set set aside or modified. It is not clear to us how that would have been possible when the Amending Act had not been passed till then	 and was enacted some 1 1/2 years thereafter. The other suggestion of the High Court that it may have been open to the department to ask for a fresh reference to it against the order of the Revising Authority under section 11 (6) on the ground that by the amendment a fresh question of law had arisen	 is also untenable because that order (dated December 28	 1968) was in favour of the department. In fact any suggestion or observation of the High Court for seeking any other mode of redress is beside the point for the State felt aggrieved against the impugned 554 judgment of the High Court dated February 11	 1970 and has come up in appeal against it. And now that this Court is in seisin of the case	 it would be a work of supererogation to require the parties	 or any of them	 to go back to the Additional Judge (Revisions) or the High Court for an order. It has next been argued that the amendment made in the Act by insertion of section 31 can not possibly be implemented as no machinery has been provided to give effect to it and that it should therefore have been ignored altogether. This argument has been made with reference to this Court 's decision in Modi Sugar Mills ' case (supra)	 but it is futile because no question regarding any such machinery could possibly be said to arise for the purpose of giving effect to section 31 of the Act in the facts and circumstances of this case. So when section 31 of the Act is dearly valid and is retoractive	 and the Legislature has shown the intention of restoring the assessments and orders made under the provi sions of sub section (1) of section 7 (as it stood prior to its amendment by section 7 of U.P. Act XIX of 1956) as good and valid assessments in law	 as if they had been duly made	 that was enough to set the controversy at rest and there is nothing wrong with the view which has been taken by the Additional Judge (Revisions) in his order dated December 28	 1968. The appeal is allowed and the impugned judgment of the High Court dated February 11	 1970	 is set aside. In the circumstances of the case	 the parties shall pay and bear their own costs. P.B.R. Appeal allowed.

The respondent filed its sales tax returns for the assessment years 1948 49 and 1949 50 on the basis of its turnover of two previous years. In respect of certain commodities	 the rate of sales tax was enhanced with effect from certain dates falling within the assessment years. The High Court on reference took the view that the dealer who had chosen to be assessed on the basis of its turnover of the previous year of assessment	 was liable to be assessed at the rule prevailing on the first day of the relevant assessment year and that any change in the rate during the assessment year could not be applied to that assessment. The assessee	 who had paid tax at the enhanced rate	 applied for refund of the excess tax together with interest thereon under section 11(6) of the U.P. Sales Tax Act	 1948. The Additional Judge (Revisions)	 however	 rejected the applica tion holding that refund was not permissible in view of section 31 introduced by the Amending Act (U.P. Act 3 of 1963). That section provided that where a dealer opted to be as sessed to tax on the basis of his turnover of the previous year	 he shall be assessed to tax at such.rates as are prevalent during the year for which the assessment is being made	 and if the rates of tax are altered during such as sessment year	 the dealer	 in respect of the turnover of such goods	 shall be liable to pay tax at the altered rates	 as if the altered rates were in force during the previous year also proportionately for the number of days involved as they were in force during the assessment year. According to sub section (2) of that section the assessments made at the enhanced rates in accordance with the notification dated April 9	 1948 were to be deemed to be good and valid as if they had been duly made and as if the amendment made by the insertion of section 31 had been in force on all material dates. It was expressly provided by the sub section that that was to be so notwithstanding any judgment	 decree or order of any court. The High Court quashed the order of assessment on the ground that the Revising Authority was not free to take a different view from the one expressed by it (High Court) on any ground whatsoever	 including the ground of any subse quent amendment of the law. Allowing the Appeal to this Court	 HELD: There is nothing wrong with the view taken by the Revising Authority. When section 31 of the Act is valid	 and is retroactive .and the Legislature has shown the intention of restoring the assessments and orders made before the amendment as good and valid in law as if they had been duly made. that was enough to set the controversy at rest. The amendment made by section 31 was retroactive and applied to assessments pending or closed as if the Amending Act had been in force at all material times. [554C D; 552C] Commissioner of Sales Tax	 U.P.v. Bijli Cotton Mills	 Hathras; 	 referred to. (a) Section 31 was sought to be applied to the facts of the case when the Additional Judge (Revisions) was in seisin of the case for the purpose of passing the necessary orders to dispose it of finally in conformity with the judgment of 549 the High Court. If he had passed an order under section 11(6) of the Act as directed by the High Court	 that would have been of no consequence and would have been inoperative because of section 31(2). [553B C & F]