( 1 ) 1. On a reference made by one of us (Puttaswamy, J.) these cases have been posted before us for disposal.

( 2 ) AS the petitioners in these cases have challenged one and the same provision, we propose to dispose of them by a common order.

( 3 ) ALL the petitioners, except the petitioner in Writ Petition No. 17117 of 1984 claim that they are engaged in the business of commission agents or 'dallals' before one or the other Agricultural Market Committee constituted and functioning under the Karnataka Agricultural Produce marketing Regulation Act of 1968 ('apmc act') by obtaining licences from the concerned Committee. They claim that their aforesaid business activity only brings the buyer and seller together and they are not dealers under the Karnataka Sales Tax Act of 1957 (Karnataka Act No. 25 of 1957 ('the Act' ).

( 4 ) THE petitioner in Writ Petition No. 17117 of 1984 which is a registered partnership firm of partners, is also a registered dealer under the Act on the file of the assistant Commissioner of Commercial taxes (Assessments) Belgaum ('acct') which acts as a commission agent for resident and non-resident principals dealing principally in Tamal Patra, C