(1.) In these three writ petitions, namely, Civil Writs Nos. 1462, 1507 and 1518 of 1976, as also in Criminal Miscellaneous No. 2977 of 19771 common questions of law and facts, excepting the names of the parties and the places where they carry on their business, are involved and, therefore, we propose a common judgment for them. For the purpose of reference the facts and assertions stated in Civil Writ No. 1462 of 1976 and the respondent's return thereto shall be taken notice of wherever found necessary.
(2.) The petitioners are engaged in the business of selling drugs (medicinal preparations) and cosmetics (toilet preparations), alcoholic and non-alcoholic, in the State of Punjab under licences issued under the provisions of the Drugs and Cosmetics Act No. 23 of 1940, and the rules framed thereunder, as amended from time to time. (hereinafter called the 'Drugs Act').
(3.) The petitioners, besides impugning Notification No. S. O. 2/P, A. I/14/S. 3/76, dated 6-2-1976, Annexure P. 9 to the writ petition, issued in pursuance of the provisions of sub-section (14) of See. 3 of the Punjab Excise Act, V914 (Punjab Act 1 of 1914), hereinafter referred to as, the Excise Act, and all other powers thereunder whereby the Governor of Punjab declared all the medicinal and toilet preparations containing 20 per cent or more proof strength of alcohol as liquor except 19 items of medicinal and toilet preparations mentioned in the impugned notification, have also sought to have the provisions of S. 3(14) of the Excise Act, the provisions of the Punjab Intoxicating Spirituous Preparations Import, Export, Transport, Possession and Sale Rules, 1952 and the provisions of Punjab Excise and Fiscal Order, 1932 (hereinafter referred to as the 1932 Fiscal Order) declared as invalid and ultra vires of Arts. 14, 19, 246, 252 and 254 of the Constitution of India insofar as the same concerned the manufacture, distribution, control, possession, import, export, transport and sale of the drugs (medicinal preparations) and cosmetics (toilet preparations). They have also sought a mandamus against the respondent not to declare the said drugs and toilet preparations under S. 3(14) of the Excise Act as liquor.