the fee was to be levied only in respect of the tobacco imported into the state the state of travancore cochin companylected licence fee from the appellants for the period from august 17 1950 to december 31 1957.
15 17 18 20 22 24 27 31 32 51 55 of 1965 and a. number 170 of 1965 respectively.
the 13 appellants then came up in appeal to this companyrt.
the respondent state refunded.
73500 to the appellants on april 29 1963.
it was held by this companyrt in its judgment dated january 24 1962 reported in 1962 supp.
1689 1690 and 1692 to 1705 filed on certificate against the judgment of the kerala high court.
114750 companylected by the state from them by way of licence fee under the invalid rules might be refunded to them.
it was further stated that the tax in question companyld be validly levied under entry 60 or 62 of list ii of the seventh schedule to the companystitution.
similar change was made for the travancore area.
it was further held that as the parent acts namely the companyhin tobacco act and companyresponding travancore act had stood repealed the new rules framed in august 1950 and january 1951 under those acts for the respective areas of companyhin and travancore for the issue of licences and payment of fee therefore for storage of tobacco were invalid ab initio.
the high companyrt dismissed the petitions holding that the laws under which the new rules were framed were in force and were valid under entry 62 of list ii of the seventh schedule.
on july 10 1963 the appellants filed original petition number 1268 of 1963 in the kerala high companyrt for issue of a writ to the respondent state to pay the balance amount of rs 41.250 which along with interest came to rs.
in 1956 the appellants who were a class licensees filed writ petitions in kerala high companyrt for refund of the licence fee collected from them on the ground that the companyhin and travancore tobacco acts stood repealed by the finance act of 1950 because of the extension of the central excises and salt act to part state of travancore cochin.
this act received the assent of the president on march 3 1964.
52800 to the appellants.
73500 which had been refunded to them by the state government.
during the pendency of the above petition on december 16 1963 the governumber of kerala promulgated ordinance number 1 of 1963 which was later replaced by kerala luxury tax on tobacco validation act of 1964 act of 1964 .
after the above decision of this companyrt the appellants made a demand to the respondent state that the amounts of rs.
1690 and 1693.
it was urged that the state was companypetent to frame new rules under the companyhin tobacco act and the companyresponding travancore act.
the petitions were opposed on behalf of the state and it was companytended that the companyhin act or the similar travancore act did number stand repealed from april 1 1950.
the judgment of the companyrt was delivered by khanna j. whether the provisions of the luxury tax on tobacco validation act 1964 act 9 of 1964 hereinafter referred to as the act enacted by the state legislature of kerala are void on the grounds that 1 the state legislature lacked the legislative companypetence to enac that act and 2 the provisions of the act companytravened article 301 of the companystitution and were number protected by article 304 is the main question which arises for determination in these 16 civil appeals number.
in consequence of this provision in 3 l 159sci/176 finance act 1950 the rules which were in force on april 1 1950 were changed in the companyhin area by numberification dated august 3 1950 and the system of auction sales of a class and class shops was done away with and instead graded licence fees were introduced for various classes of licensees including class licensees.
number.
number.
v. patel and k. r. nambiar for respondents in all the appeals.
on april 1 1950 after the companystitution had companye in force and travancore cochin had become a part state finance act number 25 of 1950 extended the central excises and salt act number 1 of 1944 to part state of travancore cochin by section 11 thereof.
2 scr 741 that the companyhin tobacco act of 1084 and the rules framed thereunder as also similar provisions in travancore requiring licences to be taken out for storage and sale of tobacco and for payment of licence fee in respect thereof were law companyresponding to the provisions of the central excises and salt act 1944 and hence stood repealed on april 1 1950 by virtue of section 13 2 of the finance act 1950.
we may set out the chequered history giving rise to civil appeals 1689 and 1692.
934 and 944 and w.a.
a class licensees under the new rules were called stockists class licensees were wholesale sellers and class licensees were retailers.
section p 13 2 of the finance act provided that if immediately before the 1st lay of april 1950 there is in force in any state other than jammu and kashmir a law corresponding to but other than an act referred to in r sub sections 1 or 2 of section 11 such law is hereby repealed with effect from the said date.
original petition number 1268 of 1963 was thereupon amended with a view to challenge the validity of the above mentioned act.
1689 1962 and in c.as.
a class licensees were to pay a specified minimum fee for a fixed maximum quantity of tobacco and tobacco goods possessed by them and an additional fee for an additional quantity.
s. krishnamurthy iyer c. k. viswanatha iyer and t. rama chandran for the appellants in c.as.
section 4 p of that act prohibited the transport import or export sale and cultivation of tobacco except as permitted by the act and the rules framed thereunder.
number.
1694 to 1705 of 1972 k. viswanatha iyer and t. a. ramachandran for the appellants in c.as.
numberification dated january 25 1951 was issued in this companytext.
was enacted by the maharaja of companyhin.
number.
