KIRTY, J. - (1.) THE validity of sub-sections (1) and (2) of section 3-A of the U.P. Sales Tax Act, 1948 (15 of 1948), hereinafter referred to as the Act, has been challenged in these three writ petitions on two grounds : (1) that they infringe article 14 of the Constitution, and (2) that they suffer from excessive delegation of essential-legislative function and power.
(2.) THE petitioners are "registered dealers" and carry on the business of manufacture and sale of bricks in Uttar Pradesh. They are affected adversely by the impugned Notifications No. ST-1363/X-1045 (1960) dated April 5, 1961, and No. ST-6438/X-1012-1962 dated December 1, 1962, issued by the State Government under section 3-A(1) and (2) of the Act, by which sale of bricks has been subjected to a single point taxation at the rate of 7 naye paise per rupee, the point of taxation being sale by manufacturer. In five other writ petitions, numbered 2095, 2096, 2121, 2253 and 2971 of 1969, identical questions have been raised, besides a number of other questions which are wholly separate and different. The petitioners of these five petitions are or were "retail vendors" of country liquor under the U.P. Excise Act, 1910. By impugned Notification No. S.T. 1603/X-900(12) dated April 2, 1969, issued by the State Government under section 3-A(1) and (2) of the Act, sale of "country liquor" has been subjected to a single point taxation at the rate of 10 naye paise per rupee, the point of taxation being sale by the retail vendor.
(3.) AS desired by the learned counsel for the petitioners and the learned counsel for the respondents, there has been a common hearing of all the eight petitions in regard to the question of the validity of sub-sections (1) and (2) of section 3-A of the Act.;