By the Court.—Heard Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal and Rahul Agrawal; Sri S.D.Singh, Senior Advocate assisted by Nishant Mishra and Diptiman Singh for the petitioners and Sri C.B. Tripathi, learned Standing Counsel for respondents.

2. Petitioners have filed these writ petitions under Article 226 of Constitution of India challenging vires of Section 42(4) and 42(5) of U.P. Value Added Tax Act, 2008 (hereinafter referred to as the ‘Act, 2008’) as substituted vide U.P. VAT (Amendment) Ordinance, 2008 which came to be substituted by U.P. VAT (Amendment) Act, 2008 i.e. U.P. Act No. 11 of 2008 (hereinafter referred to as the ‘Amendment Act, 2008’). Some of the petitioners have also challenged validity of Rule 70(5) of U.P. Value Added Tax Rules, 2008 (hereinafter referred to as the ‘Rules, 2008’) as stands substituted by U.P. VAT (First Amendment) Rules, 2009.

3. In writ petition No. 1448 of 2009, writ of certiorari for quashing order dated 5.6.2009 passed by Joint Commissioner, Corporate Circle, Commercial Tax, Noida has also bee