Shamsher Bahadur, J.

1. This judgment will dispose of a grant of ten petitions under the Punjab General Sales Tax Act, 1948 (hereinafter called the Act), all raising a common question of law stated by the Financial Commissioner as a result of the directions given to him by this Court under Sub-section (3) of Section 22 of the Act. In petitions Ganga Ram Suraj Parkash V/s. The State, S.T.R. No. 4 of 1961, Sultani Mal Amar Chand V/s. The State, S.T.R. No. 5 of 1961, Vijay Bharat Oil Mills V/s. The State, S.T.R. No. 7 of 1961, Sansari Mal Jagdish Chand V/s. The Slate, S.T.R. No. 8 of 1961, Man Singh Gian Singh V/s. The State, S.T.R. No. 9 of 1961 and Hira Nand Daulat Ram V/s. The State, S.T.R. No. 10 of 1961, the Financial Commissioner, Punjab, by his order of the 30th of March, 1961, has referred the following question for the opinion of this Court:

Having found that notification No. 3483-E. & T.-54/723(CH) of 5th August, 1954, had the effect of imposing a tax on the sale of edible oils, which were declared tax-free before and which had been declared by Act 52 of 1952 to be essential for the life of the community and that the said notification had never received the assent of