- (1.) This order shall dispose of CWP No. 6595 of 1991 and 6599 of 1991 as the common questions of law and facts are involved in both the cases. For brevity, the facts are being taken from CWP No. 6595 of 1991.
(2.) Challenge in the present petition is to the vires of Haryana General Sales Tax (Amendment and Validation) Act, 1989 (Haryana Act No. 1 of 1989) enforced with effect from 1.4.1987 and also the constitutionality of 46th Amendment to Constitution of India. Vide the order dated 2.5.1991, present CWP No. 6595 of 1991 writ petition was ordered to be heard after the decision in CWP No. 13812 of 1989.
(3.) The aforesaid writ petition i.e. CWP No. 13812 of 1989 along with bunch of other writ petitions including CWP No. 10277 of 1989 was decided by the Full Bench of this Court on 22.1.1993. The Constitutional validity of the Haryana Act No. 1 of 1989 was upheld.;