JUDGMENT

Markandey Katju, J. — Civil Appeal Nos. 5120-5132 of 1999 have been filed against the Judgment and Order dated 25.9.1998 of the High Court of Andhra Pradesh passed in Writ Petition Nos. 19213, 19299, 19384, 19385, 19387, 19388, 19389, 19523, 19526, 19707, 19709, 19915 and 22448 of 1998, by which the Constitutional validity of the Andhra Pradesh Rural Development Act, 1996 has been upheld.

2. Heard Shri M.N. Rao, learned Senior counsel for the appellants, and Shri Rakesh Dwivedi, learned Senior counsel for the respondents.

3. Most of the petitioners-appellants are registered firms, while some of them are individual traders engaged in the business of rice milling. It is alleged that they are regularly submitting returns to the Commercial Tax Authorities reflecting their turnovers of purchase of paddy as well as sale of rice every year and accordingly they pay purchase and sales tax. They are challenging the levy of cess under the Andhra Pradesh Rural Development Act, 1996 (hereinafter referred as “the Act”) which levies cess in addition to the purchase or sales tax being paid by them. It is alleged that the aforesaid cess under the Act does not fall under any of the entries i