SUBRAMONIA IYER Vs. STATE

JUDGEMENT

(1.) The petitioners are six stamp vendors who were licenced under the Cochin Stamp Act, VI of 1083, and the rules framed thereunder, and whose licenses are still in force. They used to receive a commission on the sales effected by them at the following rates as per the order of the Government of Cochin in the Public and Political Department, No. M3.38490/22 dated 21.10.1948 (Ext. B):

(2.) We are only concerned in this case with item (b) above. R.35 of the rules framed by the Government of Travancore-Cochin in exercise of the powers conferred on them by S.78 and 79 of the Travancore-Cochin Stamp Act, 1125, provides:

(3.) R. 36 reads as follows: