ASHWANI SINGH Vs. STATE

JUDGEMENT

(1.) CONSTITUTIONAL validity of Section 15 -A of the Jammu and Kashmir Sales Tax Act, 1962 (hereinafter called the Act) and rule 40 -A of the rules framed under the said Act is required to be determined in these petitions. It is contended that the impugned provisions are violative of Articles 14, 19 & 301 & 304 of the Constitution of India as made applicable to the Jammu and Kashmir State.

(2.) THE facts alleged in the petition are not disputed with the exception of the locus standi of the petitioners to challenge the statuteand the consequential orders passed.

(3.) I have heard learned counsel for the parties and pursued the record.