1. The present Writ Petition under Art.226/227 of the Constitution of India has been filed seeking the following reliefs:
(i) This Court may be pleased to declare by appropriate writ or order that the Petitioners are not liable to pay entry tax under the Entry Tax Act as the area of railways where they are carrying their business does not fall within the local limits of Municipal Corporation of Bilaspur for the facts and reasons stated above.
(ii) This Court may be pleased to direct the Respondents not to act upon the notification Annexure P - 2 till the Writ Petition No. 4041 of 1999 pending before this Court for decision is disposed of as the notification on the basis of which the entry tax is sought to be levied is under challenge in the same petition.
(iii) This Court may be pleased to restrained the Respondents by appropriate writ or order from levying entry tax upon the Petitioners as being illegal, without the authority of law and without jurisdiction, thereby quashing Annexure P - 3 dated 12.11.1999 as void, illegal and opposed to law.

2. The Petitioners in the instant case are assailing Annexure P - 3, dated 12.11.1999, issued by Respondent No.3, the Commercial Tax Officer, Bi