- (1.) THESE matters (Civil Writs Nos. 29 and 41 to 47 of 1951) were originally sought to be raised by one application but were later divided.
(2.) THE several applicants are, as they say, Tandurwalas, Lohwalas and Dhabawalas of Simla and in their shops are selling various Indian food preparations which are ordinarily sold by Tandurwalas, Lohwalas and Dhabawalas. The Punjab State, however, through its officers of the Sales Tax Department have now begun to levy sales tax under the East Punjab General Sales Tax Act, 1948. It is the contention of the various applicants that they are not liable to sales tax as, in the Schedule to the Act among articles exempted under Section 6 of the Act from tax are Indian food preparations ordinarily sold by Tandurwalas, Lohwalas and Dhabawalas. We do not think, however, we should go into the merits of the applicants' contentions, for by Sections 20, 21 and 22 of the Act provision not only for appeal and for revision but also for statement of a case to the High Court in the manner of Section 66 of the Income-tax Act is made. We think it is for the applicants to take their proper remedies under the Act rather than here seek to invoke an extraordinary jurisdiction under Article 226 of the Constitution. Without therefore expressing any opinion on the merits of the contentions raised we think these applications should be dismissed. No order as to costs.;