1. In these applications the petitioners have, inter alia, questioned the vires of Sections 44AC and 206C of the Income-tax Act, 1961.

2. It is admitted that the said question is pending before the Supreme Court of India in Transfer Petition No. 42 of 1984 : Bihar Excise Vendors Association V/s. Union of India and, as such, in these writ applications we are not deciding the said question. We further make it clear that this decision shall be governed by the ultimate decision which may be rendered by the Supreme Court of India in the aforementioned case. However, as the matter is now fully covered by several decisions of this court, we dispose of these writ applications at this stage.

3. These writ applications relate to the Districts of Hazaribagh, Ranchi, Giridih, Dhanbad, Bokaro, Aurangabad, Gaya and other places. Sections 44AC and 206C of the Income-tax Act read thus :

"Section 44AC.--Special provisions for computing profits and gains from the business of trading in certain goods.- (1) Notwithstanding anything to the contrary contained in Sections 28 to 43C, in the case of an assessee, being a person other than a public sector company (hereafter in this section referred t