(1.) This writ petition has been filed against the impugned order dated August 14, 2002, annexure 4 to the writ petition and for a declaration that the U.P. Trade Tax (Amendment) Rules, 2001 (hereinafter referred to as "the amended Rules") in so far as they provide that forms III-A and III-B shall be valid only for a limited time are ultra vires the U.P. Trade Tax Act, 1948 and Articles 14 and 19(1)(g) of the Constitution.
(2.) Heard learned counsels for the parties.
(3.) The petitioner is engaged in the business of manufacture and sale of leather and it is registered under the U.P. Trade Tax Act, 1948.