JUDGMENT :

Susanta Chatterji, Actg. C.J.

1. The writ petitioner has asked for the following reliefs :

"... to admit this writ petition, issue Rule nisi and call upon the opposite parties to show cause as to why the present petition under Article 226 of the Constitution shall not be allowed and issue writ/writs, direction/directions/order as this court may deem proper and more particularly to issue ;

(1) Writ of mandamus quashing the circulars of the Central Board of Direct Taxes, dated January 10, 17, 1996, vide annexure-5 series ;

(2) Writ of certiorari quashing the decision of opposite party No. 4 vide order dated April 8, 1996, rejecting the petition of the petitioner for exemption certificate u/s 206C of the Act ;

(3) Writ of mandamus declaring that screening process adopted by the petitioner amounts to processing within the proviso to Section 206C of the Act and to direct the opposite party No. 5 to grant such certificate so that the opposite party No. 6 agents/servants/branch officers will not realize Income Tax at the point of purchase of tendu leaves ;

(4) Such other order/direction/declaration/writ as this court may deem proper in the interest of justice . . ."

2. The petitioner i