Chandrashekhar, J.

( 1 ) THE petitioners are Excise Contractors who had or have secured exclusive privilege of retail vending of Toddy, Arrack or Beer in different areas or shops in the old Mysore area of the new state of Mysore. In these petitions under Article 226 of the Constitution the validity of the levy of Education Cess on 'shop rents' in respect of Arrack, Toddy and Beer, and on Tree Tax and tree Rent, has been challenged.

( 2 ) AS many common questions arise for determination in these petitions, they were heard together and we are disposing them of, by this order.

( 3 ) BRIEFLY stated, the history of the impugned levy is as follows:

Education cess on the aforesaid items was sought to be levied under the Mysore Elementary education Act, 1941 (hereinafter referred to as the 'education Act,) which was enacted prior to the Constitution by the then Princely State of Mysore to amend and consolidate the law relating to elementary education in Mysore. After Bellary district (excepting 3 Taluks) became part of the then State of Mysore on formation of Andhra State under the Andhra State Act, 1953, this act was not extended to Bellary District and it continued to apply only to the then State of mysore except Bellary District, Under section 119 of the States Re-organisation Act his Act has constituted to be in force in the old Mysore area except Bellary District.

( 4 ) THE Mysore Compulsory Primary Education Act, 1961, enacted by the new State for the entire state of Mysore repealed only Chapters VI and VII of the 1941 Act and the rest of the 1941 Act continues to be in force in the Old Mysore Area. Section 9 of the 1941 Act which provides for levy of Education cess occurs in Chapter III and has not been repealed. 4a. Sub-section (1) of Section 9 of the Education Act, as originally enacted, read thus: 9 (1), The Government may, for carrying out the purpose of this Act, levy throughout or in any part of Mysore an education cess or an additional education cess or any or all such items of State revenue or revenue forming part of a tax under the Municipalities Act, 1933, or the District boards Act, 1962, at rates not exceeding those specified in the Schedule to this Act.

( 5 ) T he relevant part of the Schedule to the Act as it stood originally, read: schedule items on which Cess may be levied. Maximum rate of levy.

1. Items on which local Cess is now levied. Three pies in addition to the present rate of so as not to exceed a total of 9 pies in the rupee. 2. . . . . . . . . . . . . . . . . . .

( 6 ) BY the Elementary Education (Amendment) Act, 1944, for sub-section (1) of section 9 of the original Act, the following sub-section was substituted:

(1) The Government may for carrying out the purpose of this Act, levy throughout or in any part of Mysore, an education cess on any or all of such items of State revenue or of tax levied under any Act or rule constituting Local Bodies in Mysore and at such rates as are specified in the schedule to this Act.

( 7 ) IN the Schedule to the Act, the said amending act substituted the words "2 pies in the rupee" in the second column.

( 8 ) THE Schedule was further amended by the Mysore Elementary Education (Amendment) Act, 1955, and the relevant part of the schedule as amended reads: schedule items on which Cess may be levied. Maximum rate of levy. All items of land revenue, forest revenue, and excise revenue on which education cess is now being levied. 9 pies in the rupee.

( 9 ) THE provisions pertaining to items of excise revenue, will now be adverted to.

( 10 ) MANUFACTURE, import, export, transport, sale possession and consumption of alcoholic liquor, opium and other narcotics, and raising revenue therefrom, were governed by the Mysore Excise act 1901, which was enacted by the then State of Mysore which was an independent sovereign state. This Act was extended to Bellary District by the Mysore Revenue Laws (Extension to bellary) Act, 1955. Under Section 119 of the States Re-organisation

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