JAWAHAR LAL GUPTA, J.

1. Are the provisions of the Punjab Social Security Act, 2000 , ultra vires the Constitution as there is no Entry authorizing the State Legislature to levy Cess for Social Security and the proceeds do not go to the Consolidated Fund of the State? This is the core of the controversy in this bunch of 23 Writ Petitions. Counsel for the parties have referred to the facts in CWP No. 992 of 2001. These may be briefly noticed.

2. The first petitioner is a company. The second is a shareholder. The company was incorporated under the Companies Act, 195 6/01/1993. It was registered under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 195 6/03/1993.

3. The Punjab Government notified a package of incentives for the growth of Industry in the State. On 1/02/1993, the incentives were notified as the Punjab Industrial Incentive Code 1992. A copy of this notification is at Annexure P. 3 with the writ petition. One of the incentives envisaged under the Code was exemption from payment of sales tax during a period of 7 to 10 years. On 5/09/1994, the petitioner was granted exemption. A copy of the certificate is at Annexure P. 4 with the writ petition