"The sincerity and commitment of the U.P. government to care for the health of its citizens by restricting the use of "gutka" and "pan masala" containing tobacco which is a health hazard is under examination now. It should be recalled that earlier on 23.5.2012 the learned Advocate General had informed this Court that prohibiting the sale of "gutka" was under consideration of the State government, even though banning 'pan masala without tobacco as an ingredient was not being contemplated. This statement by the Advocate General was noted with approval in our order of the said date. But contrary to this instead of putting a ban on the manufacture and sale of the product, the State government has even lowered the tax so as to facilitate increased sale of this product in the State of U.P. We have already expressed regret over this development in our order dated 10.9.12. The learned Advocate General however sought to contend that although there is no doubt about the highly deleterious nature of "gutka," but only the Central government can put a restriction on its use. As mentioned above by issuing Regulation 2.3.4 in exercise of its powers under section 92 of the Food Safety Act, read with section 26 it is the Central government which has imposed a prohibition on the addition of tobacco and nicotine to food products, and the manufacture, sale and distribution of "gutka" which is a product containing 'pan masala' with tobacco as an ingredients would thereby fall within the interdict. Regulation 2.11.5 of the Food Safety and Standards (Food Products Standards and Food Additives) Regulation prescribing standards for "pan masala" makes it clear that it is a food product."