Judgement

HEGDE J. :- These are appeals by certificate. They raise a common question of law of decision. The only contention arising for decision in these appeals is as to the vires of Section 3-D (1) of the U.P. Sales Tax Act 1948 (to be hereinafter referred to as the Act). The validity of that section has been assailed on two different grounds viz., (i) that the power delegated to the executive under Section 3-D (1) is excessive and as such bad in law and (2) Section 3-D infringes Article 14 of the Constitution inasmuch as it discriminates between the registered dealers who purchase through the agency of licensed dealers and the registered dealers who purchase through other dealers.

2. The appellant are dealers in Rab. In respect of their dealers in Rab, they have been levied purchased tax as per the notification issued by the Government under Section 3 (D) (1) of the Act. They are challenging the validity of the levy on the grounds mentioned above.

3. The High Court has repelled both the above contentions. The High Court has come to the conclusion that the power conferred on the State Government under Section 3-D is a valid power. It opined that the conferment of power on the execu