Hans Raj And Sons vs State Of Jammu And Kashmir And Ors

The petitioners challenged the legality and validity of the levy of additional toll tax on dry fruits, specifically almonds, walnuts, and walnut kernels, under Notification SRO 348 dated 20.08.1982. The core legal issue involves whether the said notification is ultra vires the governing statute and if it violates fundamental rights under Articles 14 and 19(1)(g) of the Constitution of India. The matter also examines the notification's consistency with Article 286(1) of the Constitution of India.