(1.) HEARD Mr. RK Joshi, learned counsel for the petitioners. Also heard Mr. DC Chakraborty and Mr. R Dubey, learned counsel for the respondents.
(2.) THE decision rendered in this petition shall also govern disposal of WP(C) 4819/2006 and WP(C) 5087/2006 because in all these petitions a common question of law is involved.
(3.) IT is brought to our notice that this Act was declared ultra vires by this Court in a case reported in : 2008(15) VST Page 70 (State of Assam & Ors. -vs. -Chota Bhai Jetha Bhai Patel Tobacco Products Company Ltd.) decided on 30.8.2007.