G.C. Bharuka, J.

In this set of writ applications, the petitioners are licensed retail vendors dealing in country spirit having their spirit shops situated in the district of Buxar and Bhojpur. M/s Sheo Narayan Jaiswal (Pvt.) Ltd., who has been impleaded as a respondent, is the wholesale supplier.

2. The present writ applications have been filed with a prayer that the Respondents be restrained from collecting any amount as income-tax in respect of the purchases of Country spirit made by them pursuant to the provisions contained in Section 206C of the Income-tax Act, 1961, as substituted with effect from 14.1992 by the Finance Act, 1992. The grounds set out for claiming the said relief are as below:

(i) The respondent whole-seller is an individual and, therefore, he does not fall in the category of' seller' as defined under clause (b) of the Explanation to the impugned provision.

(ii) Since the respondent whole-seller sells and supplies the country spirit to the petitioners after purchasing the same from manufacturer, therefore, the petitioners being the second buyers are not covered by the expression 'buyer' as defined under clause (a) of the Explanation to the impugned provisi