1. On 111969, judgment was delivered by one of us in O.P. No. 390 of 1967 allowing the petition and directing refund to the 'petitioner of a sum of Rs. 30,5000/- collected from him as licence-fee for the years 1952 to 1957 under the Travancore Tobacco Act 1 of 1087 M. E. The levy and collection of Tobacco tax under the Act had been declared illegal by the Supreme Court in Abdulkhader's case (1962 KLJ. 625) on the ground that the rules of 1950 and 1951 which authorised the levy and collection and which contained the charging provisions, had no independent existence after the implied repeal of the Tobacco Act by the Central Excise and Salt Act, 1944. Thereupon, the Kerala State Legislature passed the Validation Act 9 of 1964 (called Luxury Tax Act, for short) validating the levy and collection of the tax, as a tax on luxuries. The Validation Act was challenged in this Court. It was sustained by a learned judge, in the first instance. On appeal, a Division Bench by judgment in Writ Appeal No. 5070 of 1965 etc. dated 3101966, held that it violated the provisions of Art.301 of the Constitution. On further appeal by the State to the Supreme Court, the decision of the Division