( 1 ) THESE are nine petitions under Article 226 of the Constitution in which the same point of law arises. In each case the petitioner is a firm which deals in tobacco and owns a ware-house licensed under Rule 140, Central Excise Rules, 1944, for the storage of tobacco on which duty has not been paid.

( 2 ) ON 28-2-1951, Bill No. 13 of 1951 was introduced into Parliament to give effect to the financial proposals of the Central Government for the financial year 1951-52 which commenced on 1-4-1951. Under Clause 7 of this Bill the proposed excise duty on unmanufactured tobacco, other than flue cured tobacco and tobacco used in the manufacture of cigarettes, was eight annas a pound and on tobacco used in the manufacture of biris it varied between six annas and nine annas a pound according to the quantity of tobacco used in the manufacture of a thousand biris. A declaration was included in the Bill that it was expedient in the public interest that the provisions of certain clauses thereof, including Clause 7, should have immediate effect under the provisional Collection of Taxes Act, 1931, As a consequence of this declaration the declared provisions of the Bill acquired the