O.CHINNAPPA REDDY, J.

1. These cases noise common questions and may be disposed of by one judgment. The petitioners are licencees, having the right to vend country liquor, under the Punjab Excise Act and the Punjab Excise Rules. They object to the imposition of tax on the sale of country liquor by various Panchayat Samitis in the State of Punjab. They question the demands made on them for payment of the tax.

2. The principal submission of Shri H. L. Sibal, learned counsel for the petitioners, was that the notifications issued by the Government of Punjab under S. 67 (5) of the Punjab Panchayat Samitis and Zila Parishads Act notifying the imposition of tax on the sale of country liquor by Panchayat Samitis were contrary to the express provisions of S. 6 read with Entry 37 of Schedule B of the Punjab General Sales Tax Act and the legislative policy underlying them. Shri Sibal urged that there was a legislative injunction, in S.6, that no tax shall be payable on the sale of goods specified in the first column of Sch. B, and since country liquor fell within Entry 37 of Sch. B; the notifications imposing tax, on the sale of country liquor were in clear violation of the legislativ