The Judgment of the Court was delivered by VENKATARAMIAH, J. These appeals by special leave are filed against the judgment of the High Court of Allahabad in Civil Miscellaneous Writ Petition No.339 of 1981 and companynected cases delivered on May 25, 1982 holding inter alia that section 28 B of the Uttar Pradesh Sales Tax Act, 1948 P. Act No.
XV of 1948 hereinafter referred to as the Act and rule 87 of the Uttar Pradesh Sales Tax Rules, 1948 hereinafter referred to as the Rules framed by the Government of Uttar Pradesh in exercise of its powers companyferred under the Act, as companystitutionally valid and dismissing the Writ Petitions with companyts.
Hence these appeals by special leave have been filed.
Some writ petitions have also been filed in this Court.
All these were heard together by us.
960 C 959 C,D,F 960 A CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Writ Petition Nos.
L. Sanghi, S.N. Kacker, Harbans Lal, C.S. Vaidyanathan, B.P. Singh, Ganga Dev, L.P. Aggarwala Co., B. Mehrotra, E.C. Aggarwala, S.K. Sinha, Gopal Subramanium, Mrs. Shoba Dixit, C.V. Subba Rao, Madan Lokur, Sushil Kumar, N.S. Das Behl, P.H. Parekh, S.C. Jain, O.P. Sharma, G.L. Sanghi, Bishamber Lal, Mehta Dave Co., Uma Dutta, S.N. Mehta, Ashok Grover, Rishi Kesh, R.P. Singh, M. Singh, D.P. Mohanty, Mrs. Rani Chabbra, Miss A. Subhashini, B.P. Maheswari, Badridas Sharma and R.A. Gupta for the appearing parties.
363, 339, 546, 301, 362 and 544 of 1981 respectively.
3376 80 and 3382 of 1982 etc.
663, 9433 of 1981 etc.
From the Judgment and Order dated 25th May, 1982 of the Allahabad High Court in Civil Misc.
and W.P. Nos.
