(1.) S.J.Mukhopadhaya
(2.) BOTH the writ petitions have been preferred by common petitioner, they were heard together and disposed of by this common judgment. In W.P. No.3260/04, the petitioner sought for a declaration that levy of 4% ad valorem rate of duty in respect of Clause 2 (i) of preparations in the schedule appended to the Medical and Toilet Preparations (Excise Duties) Act, 1955, (hereinafter referred to as 'M&TP Act), as amended by Finance Act, 2000, is null and void as affecting Article 14 and 19 (1) (g) of the Constitution of India and to restore pre-amended provision of 'Nil' duty. The other writ petition, W.P. No.3261/04 has been filed for direction of the 4th respondent and his officers and subordinates from interfering with the petitioner's trade in unrestricted medical preparations by applying clauses 6 (3), (4), (7), (8), (9), (10), (13), (14) and (15) of Tamil Nadu Spirituous Preparations (Control) Rules, 1984, (hereinafter referred to as 'Rules, 1984') applicable to restricted medical preparations under Rules, 1984.
(3.) THE grounds taken to assail the amended rate of duty prescribed under clause 2 (1) of M&TP Act can be summarised as follows:- i) For more than 45 years, the respondents having not prescribed any duty for ayurvedic medical preparations containing self-generated alcohol not capable of being consumed as ordinary alcoholic beverage, the imposition of 4% ad valorem duty for such preparation is excessive and arbitrary. ii) Under Clause 2 of Schedule, 4% ad valorem duty having earlier levied only for restricted preparations, imposition of the same duty at 4% ad valorem for unrestricted preparations will amount to treating two unequal as equal rendering it violative of Article 14 of the Constitution of India. THE duty against clause 2 (1), i.e., medicinal preparation containing alcohol not capable of being consumed as ordinary alcoholic beverage, being 'Nil' for more than 45 years, it will be deemed to have been exempted by the State and in absence of any valid reason, imposition of such duty should be construed to have no nexus with the object to achieve.