( 1 ) THIS appeal has been preferred by the State of West Bengal against the judgment dated 22nd September, 19 80, of Padma Khastgir, J. , making absolute the rule nisi obtained by the respondent Bio-Drug Laboratories (P) Ltd. , on its application under Article 226 of the Constitution. In the writ petition, the respondent challenged the order dated 27th December, 1972, of the Deputy Commissioner of Excise (Special), West Bengal, directing the appellant to pay a sum of, Rs, 1,75,667. 97 on account of excise duty payable under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955, as amended by the Medicinal and Toilet Preparations (Excise Duties) Amendment Act, 1961, for the period from 1st June, 1961 to. 31st March, 1971, as upheld on appeal by the Commissioner of Excise (Special), West Bengal, and thereafter, by the State Government. Further, the respondent claimed a refund of the sum of Rs. 1,64,500 paid by it from time to time towards assessment of excise duty under the Act as amended.

( 2 ) AT the very outset, Mr. Subrata Kumar Roy Chowdhury the learned counsel appearing on behalf of the respondent, has taken a preliminary objection to the mainta