JUDGMENT

D. P. MOHAPATRA, J. - The petitioners have filed this application under article 226 of the Constitution of India to declare the provisions of the Orissa Sales Tax (Amendment and Validation) Act, 1979 (Orissa Act 24 of 1979) (hereinafter referred to as the "amending Act") ultra vires the Constitution; to direct by a writ of mandamus the Commissioner of Sales Tax, Orissa and his subordinates not to enforce, execute and administer the provisions of the said Act in respect of the petitioners and for other consequential reliefs.

The petitioner No. 1 is the Titaghur Paper Mills Company Limited, an existing company within the meaning of the Companies Act, 1956, and petitioner No. 2 is one Paresh Chandra Dash, Manager of the Mill No. 3 at Choudwar and the Principal officer of petitioner No. 1. Of the eighteen opposite parties, the State of Orissa represented by the Secretary in the Finance Department, Secretary to the State Government in the Law Department and the Commissioner of Sales Tax, Orissa are opposite parties Nos. 1 to 3 respectively. Opposite parties Nos. 4 to 8 are Sales Tax Officers of different circles in the districts of Dhenkanal, Cuttack, Puri, Phulbani and Sambalp