Kapadia, J. - (1.) The main question in these appeals by grant of special leave relates to the legislative competence of the State Legislature in redefining the word intoxicant in section 2(12a) of the Bihar Excise Act, 1915 (hereinafter referred to for the sake of brevity as "the Bihar Act, 1915") by including therein "medicinal and toilet preparations" containing alcohol as defined under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, by Bihar Amending Act No. 6 of 1985.
(2.) Some of the manufacturers of Ayurvedic medicinal preparations containing alcohol like Mritsanjivani Sura and Mritsanjivani Sudha, challenged the validity and constitutionality of section 2(12a)(iv) of the Bihar Act, 1915 (as amended), as also the power of the State Government and the Board of Revenue to license and regulate the use and possession of the aforestated preparations vide notifications/communications No. 2/23-3-88/1, 2/23-3-88/2, and 2/23-3-88/3 all dated 3rd August, 1988.
(3.) The main ground of challenge before the High Court was that the State Legislature had no competence to levy duty on the manufacture of medicinal and toilet preparations containing alcohol under the Bihar Act, 1915 after enactment of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (hereinafter referred to for the sake of brevity as "the Medicinal Act, 1955"), which Act is relatable to Entry 84, List-I of the Seventh Schedule to the Constitution and consequently, the State Government and the Board of Revenue had no authority to license and regulate manufacture of such preparations. Reliance was also placed on the provisions of the Drugs and Cosmetics Act, 1940 (hereinafter referred to for the sake of brevity as "the Drugs Act, 1940") enacted to regulate import, manufacture, distribution and sale of drugs. It was the case of the manufacturers that the Bihar Act, 1915, as amended, was repugnant to the provisions of the Drugs Act, 1940. In short, according to the manufacturers, the entire field stood occupied by the Central enactments and, therefore, the Bihar Act, 1915, as amended, was repugnant to the Drugs Act, 1940 as well as the Medicinal Act, 1955.;