Uma Nath Singh, J.

1. This judgment shall also dispose of the connected batch of 112 writ petitions as mentioned in Annexure-A hereto since they raise, amongst others, important common questions of law, based on some what identical facts, relating to challenge to the validity of (i) The Punjab Infrastructure Development Ordinance 1998 (Punjab Ordinance No. 7 of 1998)/The Punjab Infrastructure Development Act 1998 (Punjab Act No. 1 of 1999) and The Punjab infrastructure Development Cess (Collection) Rules, 1998 framed thereunder; (ii) The Punjab Infrastructure (Development & Regulation) Act, 2002 (inclusive of Schedule 1, II and III); (iii) Levy of cess under 1998 Ordinance/Act and Rules @ 1%, and fee @ 3% (though chargeable upto 6%) under the 2002 Act, on ad valorem basis on sale and purchase of all agricultural produces except fruits, vegetables and pulses; (iv) use of machinery as provided under the Punjab General Sales Tax Act for collection of cess/fee, and (v) the clarificatory notification No. 7/8/98-5FBI/-4865 dated 8.4.1999 issued by the Government of Punjab (Department of Finance). Broadly, the common grounds of challenge are -

(i) that the levy of cess und