Judgment

GAJENDRAGADKAR, J.: This is a group of three appeals which have been filed in this Court by the State of Bihar (hereinafter called the appellant) against three separate registered dealers with a certificate issued by the Patna High Court under Art. 132(1) of the Constitution that they involve a substantial question of law as to the interpretation of Art. 20(1) of the Constitution. The facts in each one of the three appeals are similar, though not exactly the same, but they raise a common question of law under the proviso to S. 14A of the Bihar Sales Tax Act, 1947 (Act XIX of 1947) (hereinafter called the Act). Orders of forfeiture have been passed against the three registered dealers in the three appeals respectively, and they raise a common question of law in regard to the validity of the said orders. By consent Civil Appeal No. 678 of 1957 has been argued before us as the principal appeal and it has been conceded that our decision in that appeal will govern the two other appeals. We would, therefore, set out the facts in Civil Appeal No. 678 of 1957 and deal with the merits of the points raised for our decision in that appeal.

2. Rai Bahadur Hurdut Roy Motilal Jute Mills,