HIMMATLAL HARILAL MEHTAV vs THE STATE OF MADHYA PRADESH AND OTHE

The Supreme Court held that Explanation II to Section 2(g) of the Central Provinces and Berar Sales Tax Act (Act XXI of 1947), as amended by Act XVI of 1949, is ultra vires the State Legislature. The Court established that a threat by the State to realize tax without legal authority infringes the fundamental right under Article 19(1)(g) of the Constitution, allowing the aggrieved party to seek relief under Article 226. The Court found that the requirement for assesses to deposit the entire tax before obtaining relief does not provide an adequate alternative remedy.