S.K. Jha, J.

In this batch of seven applications under Articles 226 and 227 of the Constitution are involved more or less common questions of law. Hence, this common JUDGMENT :.

2. The petitioners have challenged the vires of the Cess Act, 1880 (Bengal Act 9 of 1880), (hereinafter referred to as “the Act"), after its amendment by the Bihar Cess (Amendment) Ordinance; 1975 (Bihar Ordinance No. 209 of 1975, (hereinafter referred to as of the Ordinance"). A discordant note has been struck by the learned counsel for different sets of petitioners in attacking the validity of the impugned Ordinance. While one set of petitioners led by M/s. Balbhadra Prasad Singh challenged the validity of the Ordinance as entrenching upon the legislative field assigned exclusively to the Union Parliament under Entry 82 of List I of the Seventh Schedule to the Constitution, the other set led by Mr. Basudeva Prasad, did not agree to attack the validity of the impugned Ordinance on the ground of encroaching upon the legislative field of the Union Parliament, but as being violative of the fundamental rights as enshrined in the Constitution under Articles 14, 19(1)(g) and 31 of Part III and as also in