RAMAPRASADA RAO, J.

In this batch of writ petitions common questions of law arise. It was agreed that it is sufficient to notice the facts in Writ Petition No. 1322 of 1966, as the relevant facts in the other cases are similar to those stated in Writ Petition No. 1322 of 1966. Mr. Srinivasan addressed arguments and it was conceded that the said arguments may be adopted as common arguments, as common contentions arise in the other writ petitions as well. We shall, however, refer to certain peculiar features in some amongst the petitions before us in the course of our judgment.

The facts in Writ Petition No. 1322 of 1966 were as follows : The petitioners, a partnership firm, were doing business in textiles, mostly art silk and handloom goods. The petitioners are both importers and exporters. In connection with certain exports made by them they were able to secure certain import licences, which enabled them to import art silk. It is common ground that such art silk yarn imported was to be used and utilised by the petitioners in the course of their trade and manufacture of handloom cloth and that they were prohibited from selling such art silk yarn so imported. For the year e