LETHER AVENUES INDIA Vs. STATE OF DELHI

JUDGEMENT

(1.) . Civil writ Petition Nos. 524 of 2002 and 1450 of 2002 are identical in nature,therefore, we deem it appropriate to dispose of both these petitions by a common Judgment.

(2.) . In these petitions the petitioners,have prayed that the said Notification No.F.101(48)2001-Fin(A/cs )/ 120-128 dated 31.3.2001 be quashed.

(3.) . It is also prayed that the said notification relating to taxability of Duty Entitlement Pass Book Scheme be declared ultra vires of the Articles 14,19 and 21 of the Constitution.