MODI, J.—This is a writ petition by the New National Chemical and Pharmaceutical Works, Bharatpur, through its proprietor H.C. Malhotra under Art.226 of the Constitution.

2. It is admitted that the petitioner has been carrying on the business of manufacture of medicinal and toilet preparations since 1956. On the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Act No. 16 of 1955 hereinafter called the Act) having come into force with effect from the 1st April, 1957, the petitioner obtained a licence in form L-1 in accordance with R. 83 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 (hereinafter called the Rules) made under the aforesaid Act. It is further admitted that the petitioner got his licence renewed from year to year until the 31st March, 1960. Before this licence expired, the petitioner had made an application on or about the 22nd February, 1960, to the Commissioner, Excise and Taxation of this State for renewal of his licence in form L-1. The petitioners grievance, however, is that the licence was not renewed and instead he received a letter from the Deputy Commissioner Excise and Taxation, Ajmer Division, Jaipur, to the effect that a sum

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