JAYALAKSHMI TRADERS Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THE aforesaid writ appeals are preferred against the order dated November 12, 1991 passed by the learned single Judge in W.P. Nos. 948, 949 of 1984, 2736 of 1985 and 7441 of 1986. The learned single Judge, by a common judgment has dismissed all the writ petitions. Aggrieved thereby, the petitioners in the above writ petitions have filed these writ appeals.

(2.) IN the writ petitions, the petitioners sought for a declaration, declaring that the provisions contained in section 12-A of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") are unconstitutional and rule 18-C of the Tamil Nadu General Sales Tax Rules, 1959, hereinafter referred to as "the Rules", is ultra vires of section 12-A of the Act.

(3.) WE may also point out that the appellants, who have preferred writ petitions, apart from challenging the constitutionality of the aforesaid provisions, have also challenged the assessment order. In some of the writ petitions, notices issued for assessment are challenged and in others the assessment orders, in addition to challenging the validity of section 12-A of the Act and the rule 18-C of the Rules, are challenged.