B. P. Singh and S. B. Sinha, JJ.

1. We have head Dr. Debi Pal, the learned counsel appearing on behalf of the petitioners and Mr. Narayan Roy, the learned government Pleader No.2 appearing on behalf of the Mate at length. In our opinion this case should be disposed of at this stage itself.

2. The petitioners initially filed this writ petition praying therein the following reliefs :-

" (i) it be declared that Constitution (46th Amendment) Act, 1982, the bihar Finance Act 1981 particularly Sec.21 (1) (a) (i) thereof as inserted by the Bihar Finance Act 1984 and Rules 13-A and 26-A of the Bihar Sales Tax Rules 1983 are ultra-vires the Constitution of india, illegal, without jurisdiction, void and of no effect and unenforceable;

(ii) A writ of or in the nature of Certiorari be issued for quashing the notices etc, as contained in Annexure-7 series be not quashed.

(iii) Any other appropriate writ (s) be issued, orders (s) be passed and direction (s) be made as to Your Lordships may appear fit and proper. "

3. By an order dated 24-5-1988 this application was directed to be put up after disposal of C. W. J C. No.152 of 1988 (R ).

4. On 23-8-1989, the petitioners filed an applicatio