G.S. Singhvi, J. - Whether the amendment made in Section 14-B of the Punjab General Sales Tax Act, 1948 (for short, the 1948 Act) vide notification dated 29.9.1999 to check the evasion of tax by the dealers in connivance with the transporters are ultra vires to these legislative powers of the State under Article 246(3) read with Entry 54 of List-II of the Seventh Schedule of the Constitution and are violative to the petitioners fundamental right to trade and business guaranteed under Article 19(1)(g) of the Constitution of India or infringe their right to freedom of trade, commerce and intercourse guaranteed under Article 301 of the Constitution, is the main question that arises for consideration in these petitions filed for grant of a declaration that sub- sections (6)(ii) and 7(iii) of Section 14-B of the 1948 Act are unconstitutional and also for quashing of the action taken by the authorities of the Excise and Taxation Department, Punjab, to detain their goods/vehicles.

2. The respondents have controverted the petitioners assertion that the State does not have the power to take the legislative measures like those contained in the notification dated 29.9.1999 by stating