Judgment

JAGANNATHA SHETTY, J.:- The questions raised in these matters relate to the power of the State Government to regulate the transport, possession and consumption of Mirta Sanjiwani Sura and other like Ayurvedic preparations under the U.P. Excise Act, 1910. The appellant No. 1 is the manufacturer of Ayurvedic preparations and the appellant No. 2 is the wholesale dealer of such preparations. The latter is carrying on his business in Almora, one of the districts of U.P. where prohibition has been introduced by the State Government.

2. On September 14, 1978, the State Government issued a notification under Sec. 75 of the U. P. Excise Act removing exemption of U. P. Excise Act to its applicability to Mirta Sanjiwani Sura and other preparations. On the same day, another notification was issued under Sec. 4(1) of the said Act declaring Mirta Sanjiwani Sura and other preparations to be liquor for the purposes of transport, possession and sale within the meaning of the said Act. Again a third notification was issued under Sec. 40(8) of the Act publishing the rules called the U. P. Transport and Possession of Notified Restricted Spirituous Preparations (Prevention of Misuse) Rules, 1978