This appeal, by special leave, is directed against the judgment dated 3rd August, 2000, delivered by the High Court of Punjab and Haryana in a writ petition filed by the appellant questioning the constitutional validity of the Haryana General Sales Tax (Amendment) Act 9 of 1993 (Act 9 of 1993 for short), replacing section 15-A of the Haryana General Sales Tax Act, 1973, with retrospective effect from 27th May, 1971. The appellant hereinafter referred to as the dealer, a registered dealer under the Act, was engaged in the business of purchasing and dehusking paddy for producing rice in the State of Haryana. The rice so produced was exported outside the country under section 5 of the Central Sales Tax Act, 1956 for short the CST Act. The present appeal relates to the assessment year 1990-91. The turnover of paddy purchased by the dealer during the relevant year was subject to purchase tax under Sections 6 and 15-A of the Act by way of assessment orders dated 14th January, 1997 and 9th July, 1999. Aggrieved by the said levy, the dealer filed a writ petition before the High Court challenging, inter alia, the substitution of Section 15-A in the Act by Act 9 of 1993 with retrospective effect. Before the High Court, it was submitted by the counsel for the dealer that the question of constitutional validity of the substituted Section 15-A had been concluded against the dealer by virtue of the decision of the Full Bench of the High Court in United Riceland Ltd. & Ors. v. State of Haryana & Ors.1, and therefore, the said issue did not survive for consideration. So far as the merits of the assessments are concerned, the High Court was of the opinion that since an effective statutory remedy by way of appeal was available to the dealer and the writ petition was also marred by delay and defects, the same could not be entertained. Accordingly, by the impugned judgment as noted above, the writ petition is dismissed primarily on the ground of laches. The appellant has filed this appeal challenging the order of the Kerala High Court granting bail to the respondent