Judgment

RAMASWAMI, J.: This appeal is brought by certificate from the judgment of the Kerala High Court in O. P. No. 934 of 1964.

2. The respondents are dealers in tobacco and tobacco preparation and are doing business in Mattancherry in the name and style of A. S. Bava, Tobacconist. In the year 1909, Cochin Tobacco Act 7 of 1084 (M. E.) was enacted by the Maharaja of Cochin. Section 4 of the that Act prohibited the transport, import or export, sale and cultivation of tobacco except as permitted by the Act and Rules framed thereunder. Section 5 of the Act gave power to the Dewan to make rules from time to time consistent with the Act, to permit absolutely or subject to any condition the possession for sale, or cultivation of tobacco. In pursuance of the power given by this section the Dewan was making rules from time to time relating to the matters specified in the act Cochin State was integrated with Travancore on April 1, 1950 in order to form the new State of Travancore-Cochin. On that date, after the Constitution came into force the State of Travancore-Cochin. became a Part B State and by the Finance Act, 1950 the Central Excises and Salt Act 1 of 1944 was extended to the Travan