S. B. Sinha, G. C. Bharuka, JJ.

1. Although this case has been listed under the heading to be Mentioned with consent of the parties, it has been taken up for hearing and is being final disposed of along with other identical writ applications.

2. In this application the petitioner is a retail licence vendor in country spirit which is alcoholic liquor for human consumption. He purchases the country spirit from the respondent whole seller. "the writ application has been filed for a declaration, inter alia that in terms of section 206-C of the Income Tax Act, 1961 (in short the Act hereinafter)the wholeseller cannot collect any amount as income tax because he is an "individual" and thus does not fall within the purview of the definition "seller" as contained in Clause (B) of the explanation appended to section 206-C of the Act. Alternatively it has been submitted that, in any view of the matter, the deduction at any amount by way of income tax can be only on the basis of cost price of the country spirit purchased by the petitioner.

3. So far as the alternative prayer is concerned, it has already been held by us in C. W. J. C. No.7278 of 1992 disposed of on 9-9-1992 (Ramji prasa