Judgment

AYYANGAR,J.: (With him, S. J. Imam, K.C. Das Gupta and Raghubar Dayal JJ.) The appellants in Civil Appeal 140 of 1954 are tobaacco merchants and manufacturers of biris. They own private ware-houses licensed under r. 140 of the Excise Rules, 1944 at Gondia and other places in Madhya Pradesh.

2. On the 28th of February, 1951 a Bill was introduced in the House of the People, being Bill 13 of 1951 containing the finacial proposals of the Government of India for the fiscal year beginning the 1st of April 1951. Clause 7 of the bill made provision for the amendment of the Central Excise Act (Act 1 of 1944) by way of alteration of duties on "tobacco manufactured and unmanufactured". In particular, it provided that "unmanufactured tobacco other than flue-cured and ordinarily used otherwise than for the manufacture of cigarettes" (which included tobacco intended for manufacture into biris) should be changed to an excise duty of 8 annas per lb, and it also imposed a new duty of excise on biris varying from 6 to 9 annas per lb depending upon the weight of tobacco contained in the biris.

3. Section 3 of the Provisional Collection of Taxes Act, 1931 (Act XVI of 1931) enacted

Where a bill i