RAVI S. DHAVAN, J.

These large number of the writ petitions raise issues in public law. The issue has been precipitated by the State of U. P. in taxing the Union of India and, thus, giving rise to the main question whether the property of Union of India is exempt from State taxation ? The State of U. P. does not accept the proposition in the affirmative. In fact, it has taken a stand that it can tax the Union of India. In the circumstances, when the case began a preliminary issue was raised that this Court cannot adjudicate upon the matter and that the Union of India should be relegated to the alternative remedies under the State enactment. The State enactment is the U. P. Trade Tax Act, 1948 before amendments in 1994, it was known as the U. P. Sales Tax Act, 1948. The reference hereinafter to this enactment will be as "the Act".

2. The facts are simple. The Government of India, its Department of Telecommunication, has been assumed to be in trade and business by the Trade Tax Department, and the gross revenues of the Telecommunication Department collected from subscribers, using the telephone facility, have been subjected to trade tax by the State of U. P. Prior to the Constitution

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