H DASAPPA AND SONS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) These appeals would be disposed of by this common judgment as the point of law urged before us in both these appeals is common.

(2.) The appellants are Excise Contractors. They are aggrieved by the amendment made to Rule 15 of the Karnataka Excise Licences (General Conditions) Rules, 1967, (hereinafter referred to as General Conditions Rules). The amendment is effected by a notification gazetted on 25-6-1983, which came into effect from 1st July 1983. Prior to the coming into force of the amendment to Rule 15, the rate of interest payable for rent not paid before the stipulated date, viz. 10th of a month, was 6%. By the amendment effected, the rate of interest has been raised to 18% per annum. The appellants have challenged the amendment by filing writ petitions. Their petitions came up for hearing along with the petitions of the other Excise Contractors, and all the petitions were dismissed by a learned single Judge of this Court, vide his order dated 16th of July 1987. Several appeals were filed which have already been disposed of vide our judgment dated 1st March 1988 in Writ Appeals 1249 to 1369/87 and connected appeals. These two appeals too are covered by that judgment of ours. But, Mr. B. P. Holla, learned counsel for appellants, raised two additional points, which shall be dealt with by us in these appeals.

(3.) Points raised by Mr. B.P. Holla-