Gopalan Nambiyar, C. J.

1.The five writ petitioners are engaged in the manufacture and sale of medicinal and toilet preparations. The preparations manufactured by them are stated to be drugs and medicines covered by the British Pharmacopoeia, Indian Pharmacopoeia, etc., and used mainly for external use or internal consumption as medicine. The petitioners have licences under the Medicinal and Toilet Preparations Act, 1955 and also under the Drugs Act, 1940. The licences of the two of the petitioners are produced, by way of sample, as Exts. P-1 and P-2. A large number of medicinal preparations manufactured by the petitioners contain alcohol. The manufacture of medicinal and toilet preparations is now controlled by the Medicinal and Toilet Preparations Act, 1955, and the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956. Before the coming into force of the said Act and the Rules the medicinal and toilet preparations were controlled by the provisions of the Abkari Acts of Travancore and Cochin States and the Rules framed thereunder. S.21 of the Medicinal and Toilet Preparations Act repealed the Abkari Act, but served the Rules made, ratifications issued, licences gra