- (1.)THESE four writ applications under Article 226 of the Constitution of India can be conveniently disposed of by a common judgment. By all these petitions, the petitioners have challenged the constitutionality and validity of Section 5-A of the rajasthan Sales Tax Act No. XXIX of 1954.
(2.)THE petitioner in writ petition No. 568/1966 is Messrs. Walkar Anjaria, and Sons private Ltd. , Beawar, which is a registered dealer under the Rajasthan Sales Tax act No. 29 of 1954 (which will hereinafter be called the Act ). It deals in purchase of raw wool and export of the same to foreign countries. Its head office is at jamnagar in the State of Gujarat. The main places of business of the petitioner in rajasthan are Beawar, Bikaner and Kukri. For the assessment year 1963-64 (corresponding accounting period being from 1-9-1962 to 31-8-1903) the petitioner claimed deduction of Rs. 77,29,254 25 paise on account of purchase of raw wool by the petitioner in the course of export outside India on the ground that the said turnover was not taxable under the second proviso to Section 5-A of the act It also claimed refund of Rs. 2400/- which had been paid by the petitioner in lieu of the exemption certificate granted to it under Section 4 (2) of the Act. The assessing authority viz. the Commercial Taxes Officer. Special Circle, Jaipur by his order dated 4-3-1968 accepted the petitioner's claim and held that the purchase of raw wool by the petitioner for the purpose of export outside India was not taxable. He also ordered refund of Rs. 2400/-to the petitioner on account of the fee paid by the latter for obtaining the exemption certificate. The petitioner goes on to state that while his application for refund of the fee for exemption certificate was pending, it received a notice under Section 12 of the Act dated 1-3-1966 signed by shri Prahlad Rai Sharma, who had been meanwhile transferred as the Commercial taxes Officer, Special Circle, Jaipur. It was mentioned in the notice that a part of the petitioner's business had escaped assessment to tax, on account of no purchase tax having been charged on the export of raw wool outside India during the assessment year 1963-64 resulting in an underassessment of Rs. 33,298. 45 paise and also on account of erroneous order for refund of the fee of exemption certificate of Rs. 2400/ -. After issue of the said notice the Assessing Authority passed re-assessment order on 13-5-1966 and held that purchase tax is leviable on Rs 61,35,324. 34 P. under Section 5-A of the Act being the turnover of exported raw wool out of India prior to 2-3-1963. It was also held that the assessee was not entitled to refund of fee paid for grant of exemption certificate. The petitioner therefore filed this writ application for the following reliefs :-
(a) Section 5-A of the Act be declared as void and ultra vires of the constitution. (b) All the notifications issued for levy of purchase tax under Section 5-A be declared null and void. (c) The Order of the Assessing Authority dated 13-5-1966 (Ex. 7) be quashed.

(3.)WRIT application No. 83 of 1967 is filed by Messrs. Bhoot Oil Mills Ltd. , Jodhpur. The petitioner is an oil milling industry and manufactures various kinds of edible oils from oil seeds for sale. It is a registered dealer under the Act. It is alleged that the Government of Rajasthan by its notification dated 7-10-1960 applied Section 5-A to certain transactions in oil seeds and subjected them to purchase tax. The petitioner has prayed that the levy of tax on the purchase of oil seeds may be declared void and unconstitutional.