The judgment was delivered on 7th September, 1962.
The appellants were one of the many writ petitioners before the Court.
JUDGEMENT 1996 SCR 5 SUPP 347 The following Order of the Court was delivered In Adhyaksha Mathur Babus Sakti Oushadhalaya Dacca P Ltd. Ors.
The refund that was prayed for was for the period 20th August 1960, to 30th September, 1962, in the sum of Rs.
The appellant was permitted to file a suit to recover the amount of the refund that it claimed.
The letter of the respondent State to the appellants dated 7th December, 1973, so stating is on record, and it does number give any reason whatsoever for the rejection.
Thereupon, the appellant filed a writ petition in the High Court at Patna to quash the order of the respondent State refusing to refund and to direct the respondent State to make the refund.
Their Writ Petition was No.
The writ petition that was filed by the appellants was number limited to seeking the refund.
91,723.80.
It also sought the quashing of the order of the State Government rejecting the claim for refund.
They were, therefore, thus empowered to take up with the respondent State their claim for refund, and they did so on 17th October, 1962.
354 of 1961 .
It is the case of the respondent State itself that it rejected the claim for refund on 29th November, 1973, and companymunicated the rejection to the appellant on 7th December, 1973, The letter of 7th December, 1973, gave ho reasons for the rejection.
It took the respondent estate 11 years to reject the claim.
Within a month and about 10 days of the judgment of this Court, i.e., on 17th October, 1962, the appellants asked the respondent State to make the refund.
The expectation, in so far as it related to this case, was belied.
A Constitution Bench of this Court came to the companyclusion that the said medicinal preparations companyld number be taxed under the Excise Acts in force in the States and that they companyld be taxed only in accordance with the provisions of the Medicinal and Toilet Preparations Excise Duties Act.
v. Union of India, 1963 3 SCR 957, the main question raised and argued in writ petitions under Article 32 of the Constitution was whether State Governments were entitled to tax three ayurvedic preparations, namely, Mritasanjibani, Mritasanjibani Sudha and Mritasanjibani Sura, under the Excise Acts in force in the respective States.
