Judgment

UNTWALIA J.:- All these Civil appeals filed on grant of certificates of fitness by the High Court of Kerala have been heard together and are being disposed of by a common judgment as their facts and the points involved in them are identical. The respondents filed various writ petitions questioning the validity of the orders of the State Government of Kerala levying administrative surcharge on the export of tapioca. Respondents are dealers in tapioca and do the business of exporting it also outside the State of Kerala. In their writ petition, they also claimed refund of the amounts realised by the State Government on the basis of the impugned orders. Writ petitions were allowed by a bench of the Kerala High Court and Civil Appeals 729-757 of 1972 are directed against the orders in the writ petitions. Two of the Civil Appeals namely Civil Appeals 514 and 515 of 1973 arise out of the Appellate order of the Kerala High Court dismissing the appeals from the orders allowing the writ petitions.

2. In exercise of the powers conferred by sub-section (1) and sub-section (2) of Section 3 of the Essential Commodities Act, 1955 (Central Act; 10 of (1955), hereinafter referred to as the