B.P. Dharmadhikari, J.

1. Three different industries i.e. Small Scale Units (SSI) have filed these writ petitions for quashing and setting aside the amendment made to Section 41C of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Act), on the ground that it is ultra-vires the Articles 14 and 19(1)(g) of the Constitution of India. There was also a challenge to Section 41D of the said Act but during the course of hearing, it has been given up.

2. To state the challenge very briefly, the petitioners urge that Eligibility Certificates given to them under the Package Incentive Scheme of 1979 do not contain any ceiling on the quantum of benefits / incentives envisaged thereunder. By the impugned amendment effected in the year 1995, that ceiling on quantum has been added retrospectively & taxes otherwise exempt with penalty are being claimed.

3. We have heard Shri M.G. Bhangde, learned Senior Advocate with Shri V.V. Bhangde, learned counsel for the petitioners and Mrs. Dangre, learned Additional Government Pleader for the respondents, on various dates.

4. During hearing, on 26.07.2013, affidavit has been filed on record by the petitioners to demonstrate that the El