HlDAYATULLAH M.,J.

(1) THIS is a petition under Art. 32 of the Constitution challenging the imposition of Excise Duty on the petitioner by virtue of item No. 17 `Footwear` of the First Schedule to the central Excises and Salt Act, 1944 (1 of 1944) with effect from 28/02/1954, and the calculation of the duty advaloram by including in the price, charges for freight, packing and distribution.

(2) THE petitioner, the British India corporation Ltd. is a public limited company which was formed to take-over other companies and to amalgamate them. Among the companies which the petitioner took-over were Cooper Allan & Company Ltd., and the North West Tannery Company Ltd., b )that Kanpur. These two Companies manufacture shoes and other leather goods and operate as a single unit manufacturing the well-known brand of `F L E X` shoes. As a result of the financial proposals of the central government for the financial year 1952-55, a bill (No. 9 of 1954) was introduced in parliament on 27/02/1954. Under el. 8 of the Bill foot-wear were proposed to be taxed at 10% advaloram if produced in any factory as defined in the factories Act, 1948 (63 of 1948). When the Finance