ORIENTAL GOODS TRANSPORT CO Vs. STATE OF J&K

JUDGEMENT

(1.) THIS bunch of writ petitions under Art. 226 of the Constitution of India read with Section 103 of the Constitution of J&K arises out of common questions of facts and law and they are being disposed of by this common order.

(2.) BASIC facts may be noted: The petitioners are registered public carrier operating under a permit issued by an appropriate authority and are engaged in the business of a carriage of goods entrusted by the consigners under a Carriage Contract for delivering to the consignees at the points of destination. They are aggrieved by an order dated: 25.11.2000 passed by respondent No. 5 in exercise of power under Section 15 -A (8) (b) of the General Sales Tax Act, 1962 (in short the Act) Through the medium of these writ petitions they are seeking a writ of mandamus praying the following reliefs:

(3.) FROM the nature of the relief prayed for, it will clearly appear that the sole grievance of the petitioner is to declare clause (b) to sub -section 8 of section 15 -A added to sub -section 8 of Section 15 -A by the Jammu and Kashmir Taxation Laws Amendment Act, 2000 with effect from 3rd of April, 2000 dehors the General Sales Tax Act, 1962 particularly Section 15 -A. 4. Since the core question is amendment of sub -section 8 of Section 15 -A of the Act by inserting clause (b) by an amendment of Jammu and Kashmir Taxation Laws (Amendment Act) No. 111 of 2000 published in the official Gazette on 3rd of April, 2000 we shall straightway refer to the amended portion, by the aforesaid amendment clause (b) has been inserted. It reads: