Wanchoo, C.J.-The Maharaja Kishangarh Mills Ltd., Kishangarh, made application under Art. 226 of the Constitution of India. The application came up for hearing before a Division Bench of this Court, and, on the 5th of November, 1951, the following two points were referred to a larger Bench for decision: —

(1) Whether by virtue of Arts. 278, 279 and 295 of the Constitution of India and the agreement entered into between the President of India and the Raj Pramukh of Rajasthan on the 25th of February, 1950, the Union of India is entitled to levy and recover arrears of excise duty on cloth held in stock or manufactured before the 1st of April, 1950, in case, excise duty thereon was payable to the State of Rajasthan under the provisions of the Rajasthan Excise Duties Ordinance No. 25 of 1949.

(2) Whether the publication of the Government notification by which the Jaipur Excise Rules were adopted under the provisions of the Rajasthan Excise Ordinance was sufficient publication in the meaning of sec. 28 of the Rajasthan Excise Duties Ordinance No. 25 of 1949 and whether the publication of the aforesaid notification should be deemed to have been properly authenticated by authentication of th

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