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 th

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