1. Although this case has been listed under the heading "To be mentioned", with the consent of the parties, it has been taken up for hearing and is being finally 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 wholeseller. The writ application has been filed for a declaration, inter alia, that, in terms of Sec. 206C of the Income-tax Act, 1961 (in short, "the Act" hereinafter), the wholesaler 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 Sec. 206C of the Act. Alternatively, it has been submitted that, in any view of the matter, the deduction of any amount by way of income-tax can be only on the basis of the 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 September 9, 1992 (Ramjee Prasad Sahu V/s