Venkatarama Ayyar, J.-

The question that is raised for our determination in these applications is as to the validity of the provisions of the Madras Prohibition Act, X of 1937, hereinafter referred to as the Act, in their application to medicinal preparations. The petitioner in W.P.No.593 of 1952 is a practitioner of Indian medicine who has patented a medicine called ‘Vitogen’ and he challenges the validity of an order passed by the Government on 29th May, 1952 declaring that ‘Votogen’ was liable to be taxed as ‘medicated wine’. That order was passed under Notification No.473, dated 7th March, 1949 which runs as follows:

“In exercise of the powers conferred by section 18-A of the Madras Prohibition Act, 1937 (Madras Act X of 1937), and of all other powers hereunto enabling. His Excellency the Governor of Madras hereby directs that medicinal preparations containing spirit self-generated from grapes, grape juice or raisins which are similar to medicated wines shall be included in the term ‘medicated wines’ and duty shall be levied at Rs.35 per proof gallon on the spirit contained in such medicinal preparations permitted to be imported, exported, transported, manufactured, issued from a

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