( 1 ) IN this writ petition, the writ petitioners, five in number, questioned the validity of the impugned notification bearing G. O. Ms. No. 20 dated 8th January 2003 issued by the Government of Tamil Nadu as in Annexure-P5 to the writ petition by contending inter alia, that the impugned notification is arbitrary, mala fide, ultra-vires of the scheme of the Lotteries (Regulation) Act, 1998 and also violative of Article 14 of the constitution of India. In the said writ petition, the writ petitioners highlighted the following facts : sikkim a sovereign kingdom is merged with the Union of India as its 22nd State. Sikkim is a small mountainous State with difficult terrain and no mineral resources worth the name and also has no industries other than few small-scale industries. Since the State of Sikkim has limited resource- generating capacity, it is highly underdeveloped. The petitioner-State has been exploring possibilities to generate and enhance its own revenue by various means and is engaged in the business of organising lotteries and has formulated several schemes such as (i) paper lotteries which are sold throughout the country by distributors, wholesalers, etc.