( 1 ) IN this batch of 22 writ petitions filed by the forest contractors, the following questions of law arise for consideration :

" (i) Whether section 98a of the Karnataka Forest Act, 1963 (hereinafter referred to as 'the Act'), inserted into it by the Karnataka Forest (Amendment) Act, 1976, with effect from 24th december, 1975, which imposes a tax called forest development tax on the consideration paid for the forest produce disposed of by the State Government, is unconstitutional ?

(ii) Whether the tax imposed by section 98a of the Act which came into force from 24th december, 1975, is leviable on the balance of the amount of consideration due and paid after that date, in respect of the sale of forest produce concluded before 24th December, 1975 ?"

( 2 )

(i) Section 98a was introduced into the Act by the Karnataka Forest (Amendment) ordinance, 1975, promulgated by the Governor, in the first instance. Subsequently, the ordinance was replaced by Amendment Act 15 of 1976. Section 98a reads as follows : "98a. Levy of forest development tax.- (1) Notwithstanding anything contained in this Act, in respect of forest produce disposed of by the State Government by sale or