GOA GLASS FIBRE LTD Vs. STATE OF GOA

JUDGEMENT

(1.) The above writ petitions are filed under Article 32 of the Constitution of India, inter alia tailing in question the vires and Constitutional validity of "The Goa (Prohibition of Further Payment and Recovery of Rebate Benefits) Act, 2002 (hereinafter referred to as 'the Act') enacted by the Legislature of the State of Goa. The petitioners seek a declaration from this Court that the Act is ultra vires of the Constitution of India and in the alternative seek a limited declaration that Sections 2, 3, 5 and 6 of the Act are unconstitutional and liable to be struck down.

(2.) The Act is attacked as unconstitutional mainly on the following grounds:

(3.) The respondent - State of Goa has joined issues with petitioners and has filed a detailed Counter-Affidavit, inter alia, in support of the constitutionality of the impugned Act.