R.K. Agrawal, J. - (1.) In this batch of writ petitions filed by various dealers of coal the petitioners have challenged the circular dated 26.9.2002 issued by the Commissioner of Trade Tax. U.P., Lucknow insofar as it relates to fixation of cash security at Rs. 150/- per metric ton for the issue of declaration form for import, i.e., Form No. 31 for the import of coal.
(2.) Since all the writ petitions raise similar question, they have been heard together and are being decided by a common judgment.
(3.) Civil Misc. Writ Petition No. 3024 of 2002 is being treated as the leading petition and, therefore, its facts are being given below.;