Brijlal Gupta, J.
1. This is a writ petition under Article 226 of the Constitution.
2. The main point raised in this petition is a challenge to the validity of the U. P. Sales Tax (Validation) Act (XV of 1958) which validated the notification ST 905/X dated 31st March, 1956, issued under the authority of Section 3-A of the U. P. Sales Tax Act, by reason of which the petitioner was assessed to sales tax by the order impugned in this writ petition. The validity of the Act has been put beyond doubt by the decision of the Supreme Court in J.K. Jute Mills Co. Ltd. v. State of U. P. and Anr.  12 S.T.C. 429. In view of this decision the learned counsel is not in a position to press the main point.
3. A subsidiary point taken by him is that as mentioned in grounds Nos. (vii), (xi) and (xii) of the grounds of the petition. This point has been urged by him somewhat as follows :-By reason of Sub-section (3) of Section 14 of the Indian Coinage Act, 1906, as amended by the Indian Coinage (Amendment) Act, 1955, the rate of sales tax, which is expressed as one anna per rupee in the notification, should be construed as being expressed in terms of nay a Paisa. According to the learned counsel's interpretation of Sub-sections (2) and (3) of Section 14 of the Act, the substitution, in place of one anna in the notification, should be by six whole naye Paise and not by the fraction 6.25 naye Paise. According to the learned counsel, if substitution is so made, the result would be that the tax liability of the petitioner calculated at the rate of six naye Paise per rupee would be less by about Rs. 800.
4. I regret I cannot agree with the interpretation put by the learned counsel on Sub-sections (2) and (3) of Section 14.
5. The sections of the Indian Coinage Act which are relevant are Sections 6, 13 and 14. Section 6 makes provision for the coining of coins at the mint. It provides for their denominations, designs, and their composition. Section 13 declares the coins issued under the authority of Section 6 to be legal tender. Section 13 makes both the new coins issued under the decimal system of coinage as well as the silver coins of the denomination of rupee coins, half-rupee coins and quarter-rupee coins issued after the 10th March, 1940, and nickel, copper and bronze coins issued before the 24th January, 1942, to be legal tender. Thus, even after the issue of new coins necessitated by the introduction of the decimal system of coinage, old coins still continue to be legal tender. Under the first sub-section of Section 13, provision is made for new coins to be legal tender and under the last two sub-sections for old coins. The extent to which coins of various denominations shall be legal tender is also provided by Section 13.
6. The argument, however, turns upon the provisions of Section 14. Reference to Section 13 and Section 6 has been made by me only because in Section 14 reference is made to Section 13, and in Section 13 reference is made to Section 6.
7. Section 14, which is divided into three sub-sections, runs as follows :-
14. Decimal system of coinage.-(1) The rupee shall be divided into one hundred units and the new coin representing such unit may be designated by the Central Government, by notification in the Official Gazette, under such name as it thinks fit, and the rupee, half-rupee and quarter-rupee shall be respectively equivalent to one hundred, fifty and twenty-five such new coins and shall, subject to the provisions of Sub-section (1) and Sub-section (2) of Section 13 and to the extent specified therein, be a legal tender in payment or on account accordingly.
(2) All coins issued under the authority of this Act in any denominations of annas, pice and pies shall, to the extent specified in Section 13, be a legal tender in payment or on account at the rate of sixteen annas, sixty-four pice or one hundred and ninety-two pies, to one hundred new coins referred to in Sub-section (1), calculated in respect of any such single coin or number of such coins, tendered at one transaction, to the nearest new coin, or where the new coin above and the new coin below are equally near, to the new coin below.
(3) All references in any enactment or in any notification, rule or order under any enactment or in any contract, deed or other instrument to any value expressed in annas, pice and pies shall be construed as references to that value expressed in new coins referred to in Sub-section (1) converted thereto at the rate specified in Sub-section (2).
8. The first sub-section is declaratory of the new coinage, its designation, and its equivalence interse between the various new coins introduced under the decimal system of coinage. It further provides that the new coins shall be legal tender to the extent mentioned in Section 13. The rupee is retained as the standard coin under the new coinage system also. The sub-section provides that the rupee shall consist of one hundred units, the half-rupee of fifty units, and the quarter-rupee of twenty-five units. The unit has to be designated by the Central Government by notification in the Official Gazette. It has since been designated as naya Paisa.
9. The second sub-section declares that coins, whether old or new, shall be legal tender to the extent specified in Section 13, and makes provision for equivalence between the old coinage and the new coinage, namely the decimal system of coinage. The rate which it lays down for such equivalence is that sixteen annas, or sixty-four pice, or one hundred ninety-two pies shall be the equivalent of one hundred new coins, i.e., one hundred naye Paise, as the new coins have since been designated. Obviously this equivalence will often result in fractions and not in whole numbers. Accordingly, Sub-section (2) further provides that where coins have to be tendered in payment or on account at any one transaction, the calculation at the rate provided in the sub-section shall be rounded off to the nearest new coin. The method of rounding off provided is to round off the amount to the nearest new coin or where the new coin above and the new coin below are equally near, to the new coin below. It is however important to note that this rounding off has to be done only where a number of new coins have to be tendered in payment or on account at one transaction. In other words, the rounding off is to be done only when the particular transaction has to be closed.
10. The third sub-section provides for substitution of value expressed in terms of the old coins of annas, pice and pies by value expressed in terms of the new coins. The method provided for this substitution is by conversion of the old coins into new coins at the rate provided in Sub-section (2). It will be noticed that this sub-section stops short at the rate provided in Sub-section (2), and does not make reference to calculation to round off into whole new coins, which may have to be tendered in payment or on account or in other words to close a particular transaction. As already stated, it is inevitable that the equivalence of old coins in terms of new coins should often result not in whole numbers but in fractions. Sub-section (3) only speaks of value expressed in terms of old coins to be substituted by value expressed in terms of new coins. It must mean the exact value by equivalence, even though such value may have to be expressed in a fraction.
11. Learned counsel has emphasised the words 'value expressed in new coins' in support of his submission that even for purposes of Sub-section (3), fractions of new coins are to be ignored, and the value has to be expressed in terms of whole new coins after rounding off fractions, according to the manner provided in Sub-section (2). I am unable to agree with this submission. The expression 'value expressed in new coins' does not mean value expressed in new 'whole' coins. When the value expressed as one anna in terms of the old coins is expressed as equivalent to 6.25 nP., it still is value expressed in terms of the new coins, even if the fraction of a new coin is involved in the equivalence. The entire provision in Sub-section (2) has not been imported into Sub-section (3), but only the provision as to the rate. When the total amount of sales tax calculated at the rate of 6.25 nP. per rupee will have to be tendered in payment, then Sub-section (2) will come into play and the fraction, if any, will have to be rounded off in the manner provided in that sub-section. The reason is obvious that it is only at the time of the tender of the entire amount of sales tax to pay off the liability for sales tax that payment will have to be made in whole coins and cannot be made in the fraction of a coin. Before then, and for the purpose of the substitution of the value in terms of the new coins in the notification, only the rate is relevant, and there is no necessity of rounding off into whole coins.
12. I, therefore, see no force in the point taken by learned counsel and dismiss this writ petition with costs.