appeal by special leave from the judgment and order dated april 6 1965 of the punjab high companyrt circuit bench at delhi in letters patent appeal number58 d of 1966.
nayar for respondent number 1.
rana k.l.
its members who manufacture chappals are stated to use.
civil appellate jurisdiction civil appeal number 1220 of 1966.
j. sorabji a.j.
niren de attorney general v. a. seyid muhammad r.h.
m s. jullundur rubber goods manufacturers association is an association of rubber chappal manufacturers at jullundur in the state of punjab.
bhat for the interveners.
about 15 to 20 of rubber in the process of their manufacture while the rest of the material used by them companysists of various other articles.
hathi and k.n.
dhebar and s.p.
dhebar s.p.
a petition was filed under arts.
nayar and joy joseph for respondent number 2.
seyid muhammad r.h.
the judgment of the companyrt was delivered by grover j. this is an appeal by special leave from a judgment of the punjab high companyrt circuit bench delhi in which the validity and legality of the levy of cess by way of excise duty on the rubber used by manufacturers of chappals under the provisions of the rubber act 1947 act xxiv of 1947 as amended hereinafter called the act have been assailed.
dadachanji for the appellant.
c. chagla b. datta and j.b.
niren de attorney general v.a.
