JUDGMENT

N.P. Singh, J.-The appellants who manufacture and deal in ayurvedic and unani medicines questioned the validity of the Tamil Nadu Spirituous Preparations (Control) Rules, 1984 (hereinafter referred to as the Rules ) framed under the exercise of the power conferred by Section 54 of the Tamil Nadu Prohibition Act, 1937 (hereinafter referred to as the Act ) before the High Court which has upheld the validity of the said Rules. The order by which the aforesaid Rules were notified gives the object of the framing of the Rules, saying that by G.O.Ms. No. 3031, Home, dated 1.11.1958, the Government in exercise of the powers conferred by Section 16 of the aforesaid Act had exempted the medicinal and toilet preparations containing alcohol and/or intoxicating drugs from all provisions of the said Act, subject to certain conditions. But the conditions were found to be inadequate to check effectively the manufacture and sale of medicines containing alcohol and because of that a decision had been taken to frame a separate set of Rules. Rule 3(b) defines alcohol to mean ethyl alcohol of any strength and purity having the chemical composition of C2 H5 OH. Rule 3(j) defines "restricted pr