RAMANUJAM, J

Since the issues arising in all these writ petitions are the same, they are dealt with together.

2.The petitioners in all these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82] dated 23rd February, 1982, on the ground of violation of the petitioners' fundamental rights under articles 14 and 19(1) (g) of the Constitution of India as also on the ground that it is beyond the legislative competence of the Parliament inasmuch as it purports to retain monies which are not tax collected under the authority of law as provided for in Article 265 of the Constitution of India. The petitioners have challenged the conditions imposed 1n Notification No. 22/82[GSR 77(E)/82] in regard to production and clearance also on the ground thai it is arbitrary or irrational discriminatory.

3.For appeciating the petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect to Notification No. 22/82 [GSR 77(E)/82] dat