IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL WPMS NO. 192 of 2009 Doon Valley Brewers Ltd. and another. …..Petitioners. Versus State of Uttarakhand and others. ……….Respondents. Mr. R.K. Raizada, Advocate for petitioners. Mr. K.P. Upadhyay, A.C.S.C. for State of Uttarakhand /respondents. 13th February, 2009 Hon’ble Sudhanshu Dhulia, J. The petitioners have inter alia made a prayer that Section 6 of the Uttarakhand Value Added Tax Act, 2005 (hereinafter referred to as the Act) be declared as unconstitutional and void. In effect, the petitioners are challenging the vires of a statute. It is settled position of law that the constitutional validity of a statute can only be challenged on two grounds: A) On the ground of legislative competence and; B) On the ground that it is violative of the fundamental rights. 2. None of the above two grounds are present in the present case, in fact there is no such averment or pleadings. While on the other hand, in its pith and substance, the petitioners are challenging the realisation of tax under one entry and allege that it can be taken only under a different entry (where the rate of taxation is evidently much lower). Therefore, in effect, what the petitioners are challenging is the rate at which they are being taxed. There is a proper Forum prescribed for such 2 remedies under the Act. The petitioners have evidently not exhausted this remedy and straight away filed this writ petition, cleverly drafting the writ petition in order to suggest that they are actually challenging the constitutionality of a legislative enactment. This Court has expressed its views regarding this contention of the petitioners. It has already been stated above that a remedy lies before the Tax Forum. No interference is, therefore, warranted by this Court at this stage. 3. The writ petition is devoid of merit and is therefore dismissed. No order as to costs. (Sudhanshu Dhulia, J.) 13.2.2009 Rathour