civil appellate jurisdiction civil appeal number 123/55 appeal by special leave from the judgment and order dated numberember 12 1951 of the punjab high companyrt in writ petition number 116 of 1951.
in this application the appellants who had been carrying on the business of commission agents in forward companytracts at ludhiana alleged that the punjab forward companytracts tax act 1951 punjab act number vii of 1951 was ultra vires the powers companyferred upon the state legislature and prayed for a declaration that the act and the numberification made and the rules promulgated thereunder by the respondent state of punjab were void.
m. sikri advocate general for the state of punjab s. bindra and d. gupta for the respondent.
c. chatterjee s. n. andley j. b. dadachanji and rameshwar nath for the appellants.
the judgment of the companyrt was delivered by das gupta j. this appeal is against the judgment of the high court of punjab rejecting the appellants application under art.
226 of the companystitution.
september 13.
