VENKATASWAMI, J.

In all these writ petitions, the hotel/restaurant owners are the petitioners, except in W.P. No. 8516 of 1989 in which the Tamil Nadu Hotels Association represented by its Secretary is the 1st petitioner and one of the hotel owners is the second petitioner. Except in W.P. Nos. 8516, 12718 and 12719 of 1989, the relief prayed for in all other cases filed by Mr. C. Venkataraman is identical namely, for a declaration that G.O.P. No. 198, Commercial Taxes and Religious Endowments, dated 25th March, 1989, is unconstitutional, invalid and illegal in so far as it affected the petitioners.

2. In W.P. No. 8516 of 1989, the relief prayed for is, for the issue of a writ of mandamus forbearing the respondents from levying sales tax in respect of supply of food and drinks or another articles for human consumption by a hotel, restaurant, sweet-stall or other eating-houses of the members of the 1st petitioner-association.

3. The relief prayed for in W.P. Nos. 12718 and 12719 of 1989, is to quash a notice issued by the Deputy Commercial Tax Officer, Uthagamandalam, provisionally assessing the petitioners on the sales of eatables in the petitioner's hotels to sales tax.

4.