(1.) The petitioners are Excise Contractors who had or have secured exclusive privilege of retail vending of Toddy, Arrack or Beer in different areas or shops in the old Mysore area of the new State of Mysore. In these petitions under Article 226 of the Constitution the validity of the levy of Education Cess on 'shop rents' in respect of Arrack, Toddy and Beer, and on Tree Tax and Tree Rent, has been challenged.
(2.) As many common questions arise for determination in these petitions, they were heard together and we are disposing them of, by this order.
(3.) Briefly stated, the history of the impugned levy is as follows: