On the arguments addressed before us, the following ques tions arise for decisions: (1) Was section 5 of the East Punjab Act No. 46 of 1948 as originally passed in 1948, invalid? (2) If so, did the invalidity of section 5 invalidate the other provisions of the Act? (3) Is section 5 of the East Punjab Act No. 46 of 1948 as amended by East Punjab Act No. 19 of 1962 invalid? (4) Was the amended section 5 a law imposing or authorising the imposition of a tax within the meaning of article 286(3) of the Constitution as it stood before the Constitution (Sixth Amendment) Act? If so, with what effect? (5) What is the effect of the amendment of article 286(3) of the Constitution by the Constitution (Sixth Amendment) Act and the repeal of Central Act No. 52 of 1952 by Central Act No. 74 of 1954? (6) Is the notification dated August 5, 1954 issued under section 6(2) valid? (7) Are the notifications issued under section 5 before the passing of the East Punjab Act No. 19 of 1952 valid? (8) Was tax effectively imposed on sales of the edible oil in question during the relevant assessment years? The first three questions are concluded by the decision of this Court in M/s. Devi Das Gopal Krishan and others vs State of Punjab and others(1).