JUDGMENT :

K.S. Jhaveri, J.

Since the issues involved in all these writ petitions are similar in nature, as agreed upon by learned counsel for the parties, all these writ petitions are taken up together for analogous hearing and to decide the same by a common judgment. For the sake of convenience of discussion, on the request of the parties involved in the cases, W.P.(C) No.12373 of 2003 is taken up as the leading case for hearing.

2. By way of these writ petitions, the petitioners have challenged the levy and collection of Orissa Forest Development Tax under Section 3 of The Orissa Forest Development (Tax on sale of forest produce by Government of Orissa Forest Development Corporation) Ordinance, 2003 vide Orissa Ordinance No. 3 of 2003, dated 18.07.2003, which has been subsequently enacted into an Act i.e. The Orissa Forest Development (Tax on sale of forest produce by Government or Orissa Forest Development Corporation) Act, 2003 on 8.12.2003 i.e. Orissa Act 18 of 2003 (for short "the Act, 2003") making it effective from 18.07.2003. Petitioners have further challenged the levy