1. Apart from the fact that all these three writ petitions, involving identical facts, have been filed by the same petitioner, these writ petitions, as would transpire, are inextricably linked with each other and have raised common questions of law for determination. Hence, all these writ petitions have been heard, on the request made by the learned counsel for the parties, analogously and are being disposed of by this common judgment and order.

2. The prominent questions, which this set of writ petitions has raised, are : (i) When the 'transporters', as a class, do not fall within the definition of the term 'dealer', in a given fiscal statute, whether it is constitutionally permissible to impose legal obligations on the functioning of the 'transporters' so as to ensure that the acts or omissions of 'transporters' do not help evasion of tax by 'dealers'? (ii) Whether contravention of such statutory obligations, imposed on the 'transporters', can be made offences ? (iii) Whether it is permissible for the Legislature to make such provisions, in such a fiscal statute, as would enable a 'transporter' to opt for composition of such offences by making payment of such sum(s), which may be

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