Section 8 of the General Clauses Act applies to the repeal and re-enactment of provisions of State Acts by Central Acts, and references to the repealed provisions in other enactments must be construed as references to the re-enacted provisions in the Central Act.

1. The facts giving rise to this writ petition which have been very clearly brought out in the petitioners may briefly be stated as under.

2. Prior to the enforcement of the Constitution on 26th of January, 1950, under clause (c) of subs (6) of S. 3 of the Punjab Excise Act "any medicinal or toilet preparations containing alcohol fell within the definition of "excisable articles" which were subject to the excise duty under the aforesaid Act.

Subsequently, the Punjab General Sales Tax Act (hereinafter referred to as sales Tax Act) came into force in 1948, which levied sales tax on sale of goods except articles which were excepted under S. 6 from such tax Act. Entry 37 of this Schedule was in the following terms:-

- "All goods on which duty is or may be levied under the Punjab Excise Act, 1914 * *."

As stated above, inasmuch as medicinal or toilet preparations containing alcohol (hereinafter referred to as "alcoholic preparations") were subject to excise duty under the Punjab Excise Act the same were exempt form sales tax. Under the Constitution alcoholic preparation, which under the Government of India Act (which stood repealed by the Constitution) was a Provincial subject was transferred to the Union List. As a result of the enforcement of the Constitution therefore cl (c) of sub-s (6) of S. 3 stood omitted by the Adaptations of Laws Order 1950. However, Art 227. the Constitution provides as follows:-

- "Any taxes, duties, cesses or fees which immediately before the commencement of this Constitution were being lawfully levied by the Government of the State * * for the purposes of the State * * may notwithstanding that those taxes duties cesses or fees are mentioned in the Union List continue to be levied and to be applied to the same purposes until provisions to the contrary is made by Parliament by law."

As a result of this provisions therefore although excise duty on alcoholic preparations became a Union subject yet the Date Government continued to levy this excise duty even after 26th of January, 1950. In 1955 however the Parliament passed Medical and Toilet Preparation (Excise Duties) Act (hereinafter referred to as the Central Act) dealing with the subject of imposition of excise duty on those alcoholic preparations. Obviously the object of this enactment as mentioned in the object clause was to bring about a uniformity in all the States as regard the rate of imposition of excise duty on these alcoholic preparations and to have a uniform procedure and regulation regarding the export and import thereof from one State to another. Section 21 of the act provided as follows:-

- "If, immediate before the commencement of this Act there is in force in any State any law corresponding to this Act that law is hereby repealed."

The Schedule to this Central Act provided the rate to which the excise duty was to be levied on various types of alcoholic properties. Though the rate of excise duty was thus made uniform yet the definition of the "collecting Government" which was entitled to collect the excise duty included State Government and the question whether the Central Government was to collect the duty was left to the rules. It is averred in the petitioners and not denied on behalf of the State that notwithstanding the passing of the Central Act the collections of this excise duty continues to be done by the State Government authorities and the duty so collected goes to the State exchequer. Thus the effect of the Central Act was only to achieve uniformity without bringing about nay difference. It is alleged in the petitioners that although prior to be enforcement of the Central act the petitioners paid only the excised duty on the alcoholic preparations manufactured by him and he has exempted form payment of nay sales-tax the sales tax authorities after the enforcement of the Central Act began to demand and collect sales-tax the sales tax authorities after the enforcement of the Central Act began to demand and collect sales-t