CHIMANLAL BELIRAM MEHTA Vs. M G VAIDYA

JUDGEMENT

(1.) This appeal has been preferred by the two appellants whose Misc. Petition No. 465 of 1966 for the issue of a Writ of Certiorari or a Writ of Mandamus was summarily dismissed by Justice K. K. Desai, as he then was, on 26th October, 1966.

(2.) The few facts giving rise to the filing of the Petition may be stated : The two petitioners are carrying on business in the name and style of 'The Popular Drugs Coy' which firm manufactures a product known as "Ensola Conc". It appears that prior to 6th September, 1964 it was a sole proprietory-business of the 1st petitioner Chimanlal Beliram Mehta but on 6th September, 1964 the 2nd Petitioner joined him as a partner and since then the said product has been put in the market as of the partnership firm. It may also be stated that The Popular Drugs Coy. put this product 'Ensola Conc' in the market for the first time in September, 1961. The product is manufactured in the form of two liquids - 'Ensola Conc 1' 'Ensola Conc 2' - which are to be mixed in equal quantities and the mixture is applied to the hair externally to give the hair a black colour. The composition of each is as follows : "Ensola Conc 1" is in the form of clear yellow coloured liquid and is an acqueous solution of lead salts, glycerine and perfumery material while 'Ensola Conc 2' is colourless clear liquid and is an aqueous solution of Sodium Thiosulphate, glycerine and perfumery materials and the same is undoubtedly a hair darkener. Since the commencement of its production the petitioners have been selling the said product as hair darkener, the literature supplied along with the same indicating the same to be a hair dye.

(3.) Under the Finance Act, 1961 (Act No. 14 of 1961) by Sec. 13 thereof the First Schedule to the Central Excises and Salt Act, 1944 was amended and Item No. 14F was added in the First Schedule. The said Item No. 14F reads as follows :-