RAPTI COMMISSION AGENCY Vs. STATE OF U P

JUDGEMENT

(1.) Challenge in this Appeal is to the judgment rendered by a Division Bench of the Allahabad High Court repelling the challenge to constitutional validity of Section 8-E of the Uttar Pradesh Trade Tax Act, 1948 (in short the 'Act'). By the impugned judgment several writ petitions involving identical challenge were disposed of. Aforesaid Section 8-E of the Act was inserted by Section 7 of the U.P. Act No. 11 of 2001.

(2.) A brief reference to the factual aspects would suffice.

(3.) Appellant filed the writ petition, inter alia, with following stands:-