Judgment

Dr. AR. Lakshmanan, J.—The appellants in the above appeals, namely, C.A.Nos. 308, 313, 314 and 315 of 2003 and SLP No. 1954 of 2003 are selling dealers. The respondents in Civil Appeal Nos. 1717-1719 of 1999 are the purchasing dealers. This batch of appeals raises common question of law. The facts are essentially similar.

2. We shall now take Civil Appeal No. 314 of 2003 filed by one of the selling dealers, namely, Simran Engineering Works. They filed the writ petition in the High Court of Delhi seeking the following reliefs :

“(a) issue a writ of certiorari or any other writ, order or direction quashing Rule 8(4)(c) which is ­ultra vires to the provisions of Sec. 4(2)(a)(v) of the Delhi Sales Tax Act, 1975.

(b) issue a writ of certiorari or any other writ, order or direction quashing Rule 8(4)(c) as the same is beyond the powers of the Administrator conferred under Section 71 of the Delhi Sales Tax Act, 1975 to the extent that prescribes a condition that the declaration will only be issued if he deposits the amount of tax.

(c) Issue a writ of mandamus or any other writ, order or direction quashing Rule 8(4)(c) which is ­ultra vires to the provisions of the Delhi Sales Tax