JUDGMENT

H.L. Dattu, J. —

The above writ petitions are filed under Article 32 of the Constitution of India, inter alia calling in question the vires and Constitutional validity of “The Goa (Prohibition of Further Payment and Recovery of Rebate Benefits) Act, 2002 (hereinafter referred to as `the Act’) enacted by the Legislature of the State of Goa. The petitioners seek a declaration from this court that the Act is ultra vires of the Constitution of India and in the alternative seek a limited declaration that Sections 2,3,5 and 6 of the Act are unconstitutional and liable to be struck down.

2)The Act is attacked as unconstitutional mainly on the following grounds:

That it seeks to nullify a judgment of this Court dated 13.02.2001 affirming the view taken by High Court of Bombay Goa Bench, in its judgment dated 21.01.1999.

That it seeks to give effect to the decision of the High Court of Bombay dated 19/24th April 2001, which judgment has the effect of over ruling the judgment of this Court dated 13.02.2001.

That it seeks to give effect to the judgment of High Court of Bombay Panaji Bench, dated 19/24th April 2001, when the said judgment is the subject matter of appeal before this Court in