B.C. Basak, J.

These writ petitions represent a series or cases whereby the constitutional validity of the Bihar Restoration and Improvement or Degraded Forest Land Taxation Ordinance, 1992 (hereinafter referred to as the 'said Ordinance'), which has been replaced by the Bihar Restoration and Improvement of Degraded Forest Land Taxation Act (hereinafter referred to as ‘the said Act’) and the Rules framed thereunder have been challenged on various grounds. As common questions of law arise, all these cases have been heard together. The hearing or all these cases and the argument on behalf of all the learned Advocates appearing was concluded in the second week of November, 1993, when the judgment was reserved. However, filing or written arguments on behalf of all of them was completed about 10 days thereafter.

2. I shall set out the facts relevant to the points involved, in respect of the different writ petitions as follows :

(a) C.W.J.C. No. 1790 of 1992 (R)

Indian Aluminium Company Ltd.

The petitioner no. 1 is a Company incorporated under the Companies Act, which is engaged in the business of manufacturing and selling of aluminium and aluminium products.

The majority directors a