M. Katju, J. - (1.) This writ petition and connected/similar writ petitions are being disposed of by a common judgment.
(2.) Heard Shri Bharatji Agarwal, learned Senior Advocate and Sri Rakesh Ranjan Agarwal, Advocate for the petitioner and learned Standing Counsel.
(3.) The petitioner has challenged the impugned circular dated June 26, 1999 issued by the Commissioner, Trade Tax, U.P., annexure-4 to the writ petition by which the cash security for issuing form XXXI under U.P. Trade Tax Rules, 1948 for import of stone ballast has been increased from Rs. 180 to Rs. 530 per form.;