P. A. MOHAMMED, J. –

The main question involved in these writ petitions relates to the constitutional validity of section 4A of the Kerala Tax on Luxuries Act, 1976 as amended by the Kerala Finance Bill, 1994. This Act was called the "Kerala Tax on Luxuries in Hotels and Lodging Houses Act, 1976" as originally introduced and published in the Kerala Gazette Extraordinary No. 647 dated November 13, 1976. By the Finance Bill, 1994 the name of the Act was substituted as "the Kerala Tax on Luxuries Act, 1976" (hereinafter referred to as "the impugned Act"). The provisions contained in section 4A of the Act as amended authorising levy and collection of luxury tax have been challenged by the petitioners as violative of articles 301 and 304(b), 286(3), 265, 245 and 246 and 14 and 19(1)(g) of the Constitution of India, section 15 of the Central Sales Tax Act, 1956 and section 9 of the Kerala General Sales Tax Act, 1963. There are two alternative prayers; the first being that in the event of its being held by this Court that the first respondent, Government of Kerala, is entitled to levy and collect luxury tax on cigarettes, the second respondent, Union of India, is not entitled to l