B.N.Banerjee, J. - (1.) The petitioner company, Albert David Ltd., carries on business as manufacturer and dealer of medicines and drugs including patent or proprietary medicines."
(2.) The expression "patent or proprietary medicine" is defined in Section 3(h) (originally Section 3(d)) of the Drugs Act, 1940, in the following manner: "Patent or proprietary medicine means a drug which is a remedy or prescription prepared for internal or external use of human beings or animals, and which is not for the time being recognised by the Permanent Commission on Biological standardisation of the World Health Organisation or in the latest edition of the British Pharmacopoeia or the British Pharmaceutical Codex or any other pharmacopoeia authorised in this behalf by the Central Government after consultation with the Board," By the Finance Bill 1961, the First Schedule to the Central Excises and Salt Act 1944 was sought to be amended in the following manner: "13. In the First Schedule to the Central Excises and Salt Act, 1944,-- g) after item No. 14, the following item shall be inserted, namely; 14E Patent or Proprietary medicines as defined in clause (d) of Section 3 of the Drugs Act 1940 (23 of 1940) not containing alcohol ...... Ten Per cent. ad valorem."
(3.) A Bill does not become law unless it goes through the Legislative Procedure as in Fart V of the Constitution. Articles 107, 108 of the Constitution provide for introduction and passage of Bills by the Houses of Parliament, subject to the special provisions in respect of Money Bills and other Financial Bills. Clause (2) of Article 107 provides: "Subject to the provisions of Articles 108 and 109, a Bill shall not be deemed to have been passed by the Houses of Parliament unless it has been agreed to by both Houses, either without amendment or with such amendments only as are agreed to by both houses." Article 108, Clause (1) further provides, "If after a Bill has been passed by one House and transmitted to the other House- (a) the Bill is rejected by the other House, or (b) the Houses have finally disagreed as to the amendments to be made in the Bill; or (c) more than six months elapse from the date of the reception of the Bill by the other House without the Bill being passed by it, the President may, unless the Bill has lapsed by reasons of a dissolution of the House or the People, notify to the Houses by message if they are sitting or by public notification if they are not sitting, his intention to summon them to meet in a joint sitting for the purpose of deliberating and voting on the Bill." Article 111 provides for assent to Bills by the President after their passage by the Houses of Parliament, Money Bills and other financial Bills are, however, governed by a Special procedure, which is to be found in Articles 109, 110 and 117 of the Constitution.;