J NAGESWARA RAO Vs. STATE OF MADRAS

JUDGEMENT

(1.) The question that is raised for our determination in these applications is as to the validity of the provisions of the Madras Prohibition Act, 10 of 1937, hereinafter referred to as the Act, in their application to medicinal preparations. The petitioner in W. P. no. 593 of 1952 is a practitioner of Indian medicine who has patented a medicine called "Vitogen" and he challenges the validity of an order passed by the Government on 29-5-1952, declaring that "Vitogen" was liable to be taxed as "medicated wine". That order was passed under Notification No. 473 dated 7-31949 which runs as follows:

(2.) The petitioner in W. P. No. 672 and W. P. No. 673 of 1952 is an Ayurvedic Doctor at Calicut. His complaint is directed against G. O. No. 1505 dated 7-41952, under which the licencees are required to pay a 'duty of Rs. 35 per proof gallon on ail pure Ayurvedic Asavas and Arishtas containing more than 20 per cent, proof spirit.' His contention is that this levy is illegal as it is within tile exclusive competence of the Union. He also contends that the Act in so far as it relates to medicinal preparations is void and that the provisions as to licence are unenforceable.

(3.) The notification under challenge, in W. P. No. 672 of 1952 was modified by Notification No. 941, dated 18-11-1952, which provided 'inter alia' that a gallonage fee of Rs. 3 per bulk gallon should be paid on such of those preparations as are classified by the Board of Revenue as potable. It is the validity of this Notification that is questioned in W. P. 149 of 1953. The petitioner is an Ayurvedic Doctor and the Managing trustee of a Pharmacy called "Arya Vaidyasala" which is engaged in the manufacture and sale of Ayurvedic preparations. He contends that the levy of the duty under Notification No. 941 Is illegal on the ground that it is beyond the competence of the State Government. He also attacks the validity of the provisions of the Act relating to licences as unconstitutional and void.