KANDHARI OIL MILLS Vs. EXCISE AND TAXATION COMMR

JUDGEMENT

(1.) THESE are four rules Issued against the Excise and Taxation Commissioner, Punjab, and another to show cause why a writ of mandamus should not issue against them. The petitioners in all these applications are different but the point raised is the same. The petitions are Writ applications (Civil) Nos. 135 of 1953, 20 of 1953, 36 Of 1953 and 390 Of 1952.

(2.) THE facts disclosed in each one of the petitions are that the petitioners are manufacturers of edible oils and are using electric power for crushing of oil from different kinds of seeds--'sarson', 'toria' and 'til'. The petitioners in the various cases applied under Section 18, East Punjab General sales Tax Act of 1948 as to their liability to pay sales tax tout in each one of the cases they were'told by the Excise and Taxation Commissioner, Punjab, by letter dated 6-2-1952

(3.) IN each one of these petitions the allegation is that the Excise and Taxation Commissioner, punjab, or the officers under him are threatening to levy sales tax on edible oils manufactured by 'kohlus' run by electric power and have called upon the various petitioners on various dates to pay the tax. It is not alleged that they have made use of the machinery provided under the Punjab sales Tax Act, but they have come to this Court on the ground that there is no other remedy as efficacious and as expedient as given to them by Article 226 of the Constitution.