Khalid, J. - (1.) The above appeals, by special leave, are directed against the common Judgment rendered by, a Division Bench of the Karnataka High Court in writ appeal Nos. 662-668 of 1982. In the writ petitions, the prayer is to strike down Section 7 of Karnataka Act No. 13 of 1982, Sections 2 and 3 of Karnataka Act No. 10 of 1984 and for a writ of mandamus to restrain the State of Karnataka from enforceing the said provisions against the petitioners in the writ petitions. This judgment will dispose of the appeals and the writ petitions.
(2.) The facts, in brief, necessary to understand the genesis of the cases are as follows: Consequent upon the abolition of octroi by the State of Karnataka, which was the main source of revenue for the local bodies, the said State enacted the Karnataka Tax on Entry of Goods into local areas for Consumption. Use or Sale Therein Act, 1979 (for short the 1979 Act) in order to augment the resources of the local bodies. This Act came into force with effect from 1-6-1979 on which date it was
(3.) A batch of 1590 writ petitions were filed in the Karnataka High Court by a large number of traders challenging the constitutional validity of this Act. Writ petition No. 7039 of 1979 was one of them which was by Messrs Hansa Corporation, Bangalore. These writ petitions, on reference by a learned Single Judge, were heard by a Division Bench, which by a common judgment dated 24-8-1979 reported in ILR (1980) 1 Kant 165, struck down the Act, allowed the writ petitions and issued writs of mandamus against the State Government forbearing it from taking any proceedings under the Act. The State took the matter in appeal to this Court. However, only one appeal was filed, numbered as 3049 of 1979 against writ petition No. 7039 of 1979 filed by Messrs Hansa Corporation, impleading this Corporation alone as respondent. This Court by its judgment dated 25-9-1980 allowed the appeal, set aside the judgment of the Karnataka High Court and upheld the validity of the Act. This decision is reported in (198 1) 1 SCR 823.;