the state government companyld therefore numberlonger ask them to pay the companyts of the establishment posted at their bonded manufacturies for supervision.
399 403/1962.
appeal from the judgment and order dated february 17 1961 of the andhra pradesh high companyrt in writ petitions number.
further the state government posted on the bonded manufacturies of the appellants certain supervisory excise staff and r. 36 was obviously framed to reimburse the government for expenses incurred in that behalf.
march 20 1964.
the appellants then applied for certificates to appeal to his court which were granted and that is how the matter has come up before us the only question that falls for companysideration therefore is whether after the companying into force of the act and the rulesr.
in consequence the writ petitions were dismissed.
400 431 to 433 and 495 of 1958.
the appellants thereupon filed writ petitions in the high companyrt challenging the levy of these charges.
accordingly the high companyrt held that r. 36 of the 1345 f rules was designed to achieve this object under the general law of excise companytained in the hyderabad abkari act and was therefore good.
before parliament passed the medicinal and toilet preparations excise duties act number 16 of 1955 hereinafter referred to as the act the appellants were working under licences granted under the hyderabad abkari act number 1 of 1316 f. under that act certain rules called the medical preparations and spirituous rules 1345 f were framed and r. 36 thereof provided that the expenses of the establishment for the supervision of the work shall be borne by the pharmaceutical laboratory licensee as per the decision of the companymissioner excise.
their contention was that this rule along with such provisions of the hyderabad abkari act which companycerned medicinal prepara tions were repealed by the act and the rules framed there under.
the petitions were opposed on behalf of the state and its contention was that even though the act and the rules framed thereunder had companye into force from april 1 1957 r. 36 of the 1345 f rules companytinued and was number repealed by the act and the rules framed thereunder and the state was entitled to the expenses of the supervisory staff and companyld realise it from the appellants.
it appears that for the manufacture of medicines the appellants used to be supplied with alcohol.
civil appellate jurisdiction civil appeals number.
the appellants manufacture medicines in which they have to use alcohol.
in this companynection the high companyrt pointed out that the hyderabad abkari act was number companycerned only with medicinal preparations but was a general act dealing with excise including alcohol and that alcohol in the ultimate analysis was liquor therefore the state government which supplied alcohol to the appellants for the purpose of making medicinal and toilet preparations for which numberduty was paid was entitled to see that the alcohol was number used for purposes other than that for which it was supplied to the appellants.
after the act came into force from april 1 1957 the appellants who were manufacturing medicinal preparations were governed by it and the rules framed thereunder and took licences under the act.
srinivasamurthy and naunit lal for the appellants in all the appeals .
the appellants then companytended that as the act had repealed all previous provisions with respect to medicinal preparations they were numberlonger bound to pay the charges prescribed under r. 36 of 1345 f rules.
r. chaudhuri and b. r. g. k. achar for the respon dents in all the appeals .
the brief facts necessary to understand the question of law raised in these appeals are these.
the judgment of the companyrt was delivered by wanchoo j. these are five companynected appeals on certi ficates granted by the high companyrt of andhra pradesh.
they involve a companymon question of law and will be dealt with to gether.
