JUDGMENT Devinder Gupta, J—Petitioners in their writ petition have sought appropriate directions restraining the respondents from charging tax on Khair roots’ under the provisions of Himachal Pradesh Taxation (on certain goods carried by road) Act, 1978 (hereinafter referred to as the Act) and seeking further direction requiring the respondents to refund all the tax collected from the petitioners. 2. Petitioner is a Company registered under the Companies Act, carrying on the business of production of Katha etc. It is the petitioners case that for the purpose of manufacturing their goods they import Khair roots, which though is a forest produce but is different from Khair wood log or Khair wood timber or chipped heartwood or billets or log form and are also different from Khair wood with bark in billets or log form. Under the provisions of the Act only the aforementioned type of Khair wood is tax able and not Khair wood roots Earlier in the Schedule annexed to the Act Khair wood was not included but through Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act, 1978 (Act No. 17 of 1978), the Schedule was amended by substituting item No 13 in which under the head "Timber" was included Khair wood, which was classified as "chipped heartwood or billet or log form" and "Khair wood with bark in billets or log form" and this was included as a taxable item. Since the petitioners had been importing only Khair roots which is not covered under item 13 (d) they are made to pay tax at the rate of Rs 5 per quintal for Khair roots with bark and Khair roots without bark at the rate of Rs 10 per quintal. This recovery of tax has been challenged by the petitioners on the ground that the charging of the tax on "Khair roots" is with out any authority of law. 3. Respondents contested the writ petition by riling their reply on the affidavit of Shri S. S. Negi, Excise and Taxation Commissioner, Himachal Pradesh wherein it has been contended that Khair roots are covered under billet since billet is a piece of wood. Piece of wood can be of branches, trunk or roots. Roots are in the form of billets from which Katha is extracted; hence Khair-roots are covered under entry 13 (d) of the Schedule appended to the Act. 4. Piece of wood can be of branches, trunk or roots. Roots are in the form of billets from which Katha is extracted; hence Khair-roots are covered under entry 13 (d) of the Schedule appended to the Act. 4. We have heard the learned Counsel for the parties and gone through the record. 5. Heartwood is the older central wood of a tree. In case cross section of the trunk of a tree is observed, the outer portion is the bark. In between sapwood and bark are phloem and cambium. The harder wood from sapwood to the core is the heartwood. It is the dense inner part of tree trunk- Billets are small thick pieces of fire wood. Thus, whether Khair wood namely heartwood is in the form of chips (small pieces) or billets or logs, it is made a taxable item at the rate of Rs. 10 per quintal in case without bark. In case it is with bark, the rate of tax chargeable is Rs 5 per quintal. Root of a tree is usually the underground portion which serves as a support Its purpose is to draw water and mineral ions from the surrounding soil. Any portion of the root cannot be termed or characterised as heartwood. Had "Khair’ which was made taxable item not been further elaborated as heartwood whether chipped or in the form of billets or logs with or without bark, the rooted portion would also have been included in Khair, but having particularised the portion of ‘ Khair as heartwood, the taxable item is restricted namely portion of the Khair plant which is heartwood or wood which is in the form of billets, logs or is chipped one. 6. Levy as per Item 13 of the Schedule, which was in force, prior to the amendment of Schedule by the Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act, 1985 (Act No 9 of 1985) on Khair was classified in the following term t "13. TIMBER;- (a) SAWN, HAKRIES, DIMDIMAS, ROUGH AXED (ALL SIZES) t (b) LOGS (ALL SIZES) (c) BALL1ES (ALL SIZES) (d) KHAIR (i) Chipped heartwood or billets or Rs. 10.00 per qtl. log form. (ii) Khairwood with bark in billets Rs. 5 per qtl." or log form. 7. By the amendment Act 9 of 1985, Schedule was amended. TIMBER;- (a) SAWN, HAKRIES, DIMDIMAS, ROUGH AXED (ALL SIZES) t (b) LOGS (ALL SIZES) (c) BALL1ES (ALL SIZES) (d) KHAIR (i) Chipped heartwood or billets or Rs. 10.00 per qtl. log form. (ii) Khairwood with bark in billets Rs. 5 per qtl." or log form. 7. By the amendment Act 9 of 1985, Schedule was amended. For item No. 13 the new entry 15 in respect to timber applicable to Khair was substituted as follows I— "KHAIR ; (i) Chipped heartwood or billets or log form or roots or any other form Rs. 50 per qtl. (ii) Khsir wood with bark in billets or log form or roots or any other form. Rs. 25 per qtl." 8. Looking at these two entries, one prior to the amendment and one subsequent to the amendment it will be seen that Khair roots were not included specifically in the relevant entry 13 (d) prior to the amendment Act of 1985. 9. The levy was only on Khair chipped heartwood or Khair billets or Khalr log form or Khairwood with bark in billets or log form. As is commonly seen roots are not In the form of billets or logs. Thus levy prior to coming into force of the amendment Act of 1985, was on Khair which had been particularised under the relevant entry which would not include therein that part of Khair tree which would be in the shape of roots. Only that part of Khair tree or Khair wood which is in the form of chipped heartwood or heartwood in the form of billets or logs with or without bark which would be covered by entry 13 (d) of the Schedule as was appended to the Act prior to amendment in the year 1985 by amendment Act No. 9 of 1985. Consequently, the petitioners could not have been made liable to pay any amount on account of tax and the tax which has been recovered from the petitioners is not in consonance with law. Amendment Act No. 9 of !985 came into force at once namely on the publication of the Act in the Rajpatra with effect from 20th August, 1985. It was not made applicable with retrospective effect. Consequently, the amount which has been realized from the petitioners is liable to be refunded to the petitioners. Amendment Act No. 9 of !985 came into force at once namely on the publication of the Act in the Rajpatra with effect from 20th August, 1985. It was not made applicable with retrospective effect. Consequently, the amount which has been realized from the petitioners is liable to be refunded to the petitioners. Liability of respondents for refund would be of that tax which would be within a period of 3 years prior to the date of filing of the writ petition in this Court. 10. Consequently, we allow the writ petition by holding that no tax was leviable on "Khair roots", with or without bark, prior to the coming into force of the Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act No 9 of 1985. Recovery of the tax collected from the petitioners on the Khair wood is not in consonance with law. Resultantly, we direct the respondents to refund the tax recovered from the petitioners on Khair roots for the period of 3 years prior to the date of filing of the writ petition i. e. I2tb April, 1984 and the tax paid from 12th April, 1984 onwards till the coming into force of the Himachal Pradesh Taxation (on Certain Goods Carried by Road) (Amendment) Act, 1985 (Act No. 9 of 1985). The amount will be worked out and paid within a period of four months from today alongwith the interest accrued thereon at the rate of 6% per annum. No costs.