NEMI CHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE three writ petitions raise common questions of fact and law and as such it would be convenient to dispose them off by a common order.

(2.) ALL the three petitioners were whole-sale dealers in lanced poppy-heads in the town of Bhawanimandi, District Jhalawar, in the State of Rajasthan, during the year 1965-66 and they held licences issued under the provisions of the Indian Opium Act and the Rajasthan Opium Lanced Poppy Heads Rules, 1960. The petitioners' case is that they were exporting lanced poppy heads to persons out side the State of Rajasthan.

(3.) IT was held in the aforesaid case that if the purpose or object of the Act is to collect tax on goods, solely on the ground that they are carried by road or by inland water ways within the area of the State, then it was certainly a restriction placed on the free movement of goods, which attracted the applicability of provisions of Art. 301 and could only be done by satisfying the requirements of Art. 304 (b) of the Constitution.