JUDGMENT

Arijit Pasayat, J. — Challenge in this Appeal is to the judgment rendered by a Division Bench of the Allahabad High Court repelling the challenge to constitutional validity of Section 8-E of the Uttar Pradesh Trade Tax Act, 1948 (in short the Act). By the impugned judgment several writ petitions involving identical challenge were disposed of. Aforesaid Section 8-E of the Act was inserted by Section 7 of the U.P. Act No. 11 of 2001.

2. A brief reference to the factual aspects would suffice.

3. Appellant filed the writ petition, inter alia, with following stands:-

Appellant is an agent of principals situated outside the State of Uttar Pradesh, who for the sake of convenience are described as Ex-U.P. Principals. Appellant purchased Mentha Oil for and on behalf of Ex-U.P. Principals and dispatched them to the said principals on the basis of agreements entered into. One consignment of Mentha Oil was detained by the Trade Tax officer, Mobile Squad, Jhansi and the driver was informed by a notice that the detention was made because the appellant had not deducted the tax from the sellers/agriculturists and had not deposited the same in terms of Section 8-E of the Act. Appellant s