Viswanatha Iyer, J.

1. A common question arises for consideration in these two cases. Methyl alcohol, a highly poisonous liquid declared by Parliament as dangerously inflammable, is stored by the petitioners in tanks constructed according to approved specifications and in premises licensed by the District Collector. The petitioner in O.P. 141 of 1975 needs the substance as a solvent for the production of Calcium Sennosides from Senna leaves and the petitioner in the other Original Petition requires the substance as a raw material for the manufacture of Formaldehyde which in turn is a raw material used in the manufacture of synthetic resins. The State Excise Authorities consider the liquid as an intoxicating liquor and purporting to exercise their powers under the Abkari Act sealed the tank, belonging to one of the petitioners, containing a large quantity of methyl alcohol and took proceedings against it for the alleged violation of the provisions of the Abkari Act. The Excise Authorities likewise informed the petitioner in the other Original Petition that the petitioner company would be committing an offence by importing and storing methyl alcohol without obtaining a license