ORDER

In Adhyaksha Mathur Babu s Sakti Oushadhalaya Dacca (P) Ltd. & Ors. v. Union of India1, 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. A Constitution Bench of this Court came to the conclusion that the said medicinal preparations could not be taxed under the Excise Acts in force in the States and that they could be taxed only in accordance with the provisions of the Medicinal and Toilet Preparations (Excise Duties) Act. This Court stated that it passed "no order as to the claim for refund for that is a matter which the petitioners can take up with the State Governments concerned according to law". The judgment was delivered on 7th September, 1962.

2. The appellants were one of the many writ petitioners before the Court. (Their Writ Petition was No. 354 of 1961). They were, therefore, thus empowered to take up with the respondent-State their claim for refund, and they did so on 17th October, 1962. It is the case of the respondent-S