Ranjan Gogoi, J.

1. The validity of the Assam Entry Tax Act, 2008 and the Rules framed thereunder along with the provisions of the Assam Entry Tax (Amendment) Ordinance, 2008 have been questioned in this group of writ petitions. Consequently, all the writ petitions were heard together and are being answered by means of this common order.

2. Before adverting to the specific grounds of challenge as unfolded by the laborious arguments advanced on behalf of the contesting parties it will be useful to notice, though very briefly, the somewhat chequered history of the impugned legislation and the earlier challenges made before this Court as against the predecessor legislations.

3. The Assam Entry Tax Act, 2001 (hereinafter referred to as, "the Act of 2001") which is the predecessor legislation was brought into force with effect from October 1, 2001. The said Act which was enacted in exercise of powers under article 246 read with the entry 52 of List II of the Seventh Schedule to the Constitution of India had the following objects and reasons:

Statement of objects and reasons

It has come to the notice of the Government that many bulk consumers such as tea companies, oil companies, etc.