SANJAY KAROL, CJ.:–Heard learned counsel for the parties.

2. The petitioner has prayed for the following relief/s:—

“(i) For a declaration that the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein [Amendment & Validation] Act, 2008 [Act No. :13/2008 dt. 15.04.2008] [Annexure- 10] being enforced with retrospective effect from 29.08.2006 as ultravires Articles 14, 19(1) (g), 246, 301 & 304 of the Constitution of India;

(ii) For a declaration that the rate of Entry-tax on any of the Scheduled Commodities to the extent exceeding the Rate of Bihar VAT is discriminatory and the Notification S O No.95 dt. 31.07.2008 prescribing the rate on wheat being 4 % against the Rate of Wheat under the Bihar VAT being 1% is liable to tbe declared to be ultravires;

(iii) For quashing of the Notification- SO No.95 dt. 31.07.2008 [Annexure-11] issued u/s 3(1) of the Bihar Tax on Entries of Goods into the Local Areas for consumption, use or sale therein Act, 1993, and being enforced with retrospective effect from 01.04.2008, by which rates of entry tax have been fixed for the scheduled goods from 2% to 16% on their entry into a local area for consumption, use or sale therein