WRIT - A No. 3770 of 2023 at Lucknow

Reserved Neutral Citation No. - 2025:AHC-LKO:7019-DB A.F.R. Court No. - 1 Case :- WRIT - A No. - 3770 of 2023 Petitioner :- Jai Prakash Chand And 2 Others Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Deptt. U.P. Lko. And Another Counsel for Petitioner :- Apoorva Tewari,Aditya Tewari Counsel for Respondent :- C.S.C. connected with Case :- WRIT - A No. - 3769 of 2023 Petitioner :- Roshan Lal And Others Respondent :- State Of U.P Thru. Its Prin. Secy. State Tax Deptt. U.P. Lko. And Another Counsel for Petitioner :- Apoorva Tewari,Aditya Tewari Counsel for Respondent :- C.S.C. Hon'ble Attau Rahman Masoodi,J. Hon'ble Subhash Vidyarthi,J. [Per Attau Rahman Masoodi, J.] (1) Heard Sri Apoorva Tewari, learned Counsel for the petitioners and Sri Akash Sinha, learned Standing Counsel appearing for the State-respondents in both the writ petitions. (2) In the aforesaid two writ petitions, the petitioners have prayed for declaring the Employee of Entertainment Tax Department (Service Cadres of Officers, Inspectors and Other Employees) in the related cadres of Commercial Tax Department, Uttar Pradesh Merger Rules, 2022 [in short, referred to as ‘Rules, 2022’] ultra vires to Articles 14