1. The petitioners are Stockists or 'A' Class licensees under the Rules framed in exercise of the powers conferred by S.31 of the Travancore Tobacco Act, I of 1087, and published in the Travancore-Cochin Government Gazette (Extraordinary) dated the 25th January 1951.

2. R.14 of the Rules provides that "the vend of tobacco of all kinds is prohibited throughout the State, except under a licence"; R.15 that the "licence for the vend of tobacco shall be of the following descriptions:

"(i) Stockist or 'A' Class license,

(ii) Wholesale or 'B' Class license and

(iii) Retail or'C' Class license'; and Rule 16(1) and (11):

(1) Holders of Stockist or 'A' Class licensees shall be entitled to purchase tobacco from any dealer within or without the State without any quantitative restriction. This class of licensees shall sell only to other 'A' Class licensees or to 'B' Class licensees.

(ii) The annual fee for these licenses shall be as follows: -

N. B: - For the purpose of calculating Stockist license fee in respect of tobacco preparations the cost price of the article will be taken into account The license fees will be realised only for the quantities brought in from outside the State."

3.