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SC is not inclined to entertain the petitions under Article 32 of the Constitution in the first instance before this Court. The Petitions are accordingly dismissed, leaving it open to the petitioners to pursue their remedies in accordance with law.

Service Tax on Royalty paid  —--In Lakhwindar Singh and others the court not inclined to entertain the petitions as the petitioners have an alternate and efficacious remedy of moving the concerned High Courts under Article 226 of the Constitution. Held that:- The Hon’ble Court declined to interfere in this Special Leave Petition.

In Udaipur Chambers and Industry and others case Hon'ble court fixed next date of  hearing.

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