( 1. ) THE questions of law involved being similar and the writ petitions being inter linked and inter connected were heard analogously and are hereby disposed of by this common order. As the pleadings are complete in W. P. No. 4072/2002, for the sake of clarity and convenience, the facts stated therein are adumbrated.

( 2. ) BEFORE we proceed to state the facts we may profitably refer to a paragraph from the decision rendered in the case of R. S. Joshi, Sales Tax Officer, Gujarat and Ors. v. Ajit Mills Ltd. and another, (1997) 4 SCC 98, wherein Krishna Iyer, J. , in his inimitable style expressed thus :--

"2. A prefactory caveat.-- When examining a legislation from the angle of its vires, the Court has to be resilient, not rigid, forward-looking, not static, liberal, not verbal - in interpreting the organic law of the nation. We must also remember the constitutional proposition enunciated by the U. S. Supreme Court in Munn v. Illinois viz. , that Courts do not substitute their social and economic beliefs for the judgment of legislative bodies. Moreover, while trespasses will not be forgiven, a presumption of constitutionality must colour judicial construction. These factors,