SHINDE BROTHER Vs. DEPUTY COMMISSIONER RATCHUR

JUDGEMENT

(1.) THESE appeals are directed against the judgment of the High court of Mysore, dated 17/11/1965, disposing of 49 petitions filed under Art. 226 of the Constitution. The High Court disposed of the petitions by one common judgment as. identical questions of law were involved in all of them. We will also dispose of these appeals by this judgment because they raise substantially identical questions of law.

(2.) THESE appeals may, however, be divided into two groups; one dealing with the licences for the sale of Toddy and the other dealing with the licences for the sale of arrack.

(3.) A similar notification was issued on 27/04/1964, for the sale of excise privileges for 1964 -65, and alternatively for 1964 -66. It was mentioned in Para. 18 of this notification that health cess at the rate of nine naye paise per rupee shall also be payable on the shop rent and tree tax on toady and other duties of excise levied on the following articles in accordance with the Mysore Health Cess Act (Mysore Act No 28 of 1962), hereinafter referred to as the impugned Act, namely, (1) Mandya made Special Liquor; (2) I.M.F.L.; (3) arrack; and (4) beer. The petitioner alleged that as a result of the impugned Act it would have to pay Rs. 86,518 more as health cess for the year 1964 -65.