1964 65 and 1965 66.
3,61,116 a month during the year 1963 64 and Rs.
For instance, on molasses arrack 350 P. the duty was Rs.
18 in the numberification dated April 27, 1964, which relates to the levy of health cess on their business of toddy c to issue a writ of prohibition or order or direction in the nature of a writ restraining all or any of the respondents from enforcing the above impugned companydition or by any other similar demand for payment of health cess under the Health Cess Act, and d to issue a writ of mandamus directing refund of health cess illegally companylected from the position or any other companysequential order and direction as may meet the ends of justice.
for refund of Health Cess already companylected under the provisions of the Health Cess Act of 1962 and 1951 in respect of toddy.
The High Court disposed of the petitions by one companymon judgment as identical questions of law were involved in all of them.
The petitioner also paid education and health cess at the prescribed rates in pursuance of the companydition in Para.
0.55 per litre and the minimum retail selling price Rs.
1590 of 1966, arising out of Writ Petition No.
The petitioner paid shop rent or the kist for this group of toddy shops amounting to Rs.
The numberification, in Para.
2.73 per litre, price Rs.
1076 of 1964.
The petitioner further alleged that he was paying tree rent to the owners of toddy yielding trees for allowing him to draw toddy from the trees.
The petitioner companytinued to be the licensee for the same group of shops with five more new shops to be opened for two more years, viz.,
The appellant, M s. Guruswami and Co. hereinafter referred to as the petitioner filed writ petition alleging that the firm was a licensed Excise companytractor with its principal office at Bangalore, and that it had been the licensee of the Bangalore Urban group of 26 shops for the year July 1, 1963 to June 30, 1964.
