JUDGMENT

V. Bhargava, J. - These five petitions under Article 226 of the Constitution were heard together today. One of them was presented day before yesterday and the remaining four were presented today. All these five petitions were heard together as learned counsel for the petitioners stated that the important questions arising in all these petitions were identical.

2. All these five petitions have been presented by petitioners who challenge the validity of notifications dated 31-3-1956, issued in respect of goods in which these petitioners are dealing. Those notifications were purported to be issued by the State Government in exercise of their power u/s 3A (2) of the U. P. Sales Tax Act, 1948, as amended by the U. P. Sales Tax (Amendment) Ordinance, 1956. The U. P. Sales Tax (Amendment) Ordinance, 1956, in accordance with the provisions contained in it, came into force on 1-4-1956.

That Ordinance was replaced by the U. P. Sales Tax (Amendment) Act, 1956. After that Act had been passed, the validity of those notifications was challenged in certain writ petitions before this Court and the Court held that the notifications of 31-3-1956, were void. Thereafter the U. P. Sales Tax (Amen