(1.) THE Writ Appeals in W.A.Nos.1124 and 1125 of 2001 are arising out of the order dated 17.4.2000 made in W.P.Nos.3933 and 3934 of 1992. THE relief sought for in W.P.No.3933 of 1992 was for issuance of a mandamus forbearing the respondents from in any manner resorting to recover any dues from the petitioner as arrears of land revenue in respect of toddy and arrack shops licenced to Ms.K.S.Chathumni & Co., during the excise year 1981-82. THE relief sought for in W.P.No.3934 of 1992 was for issuance of writ of declaration declaring that the provisions of Rule 21 of the Tamil Nadu Toddy and Arrack Shops (Disposal in Action) Rules, 1981 is unconstitutional, void and unenforceable.
(2.) THE Writ Appeals in W.A.Nos.247 and 248 of 2002 are arising out of the order dated 17.4.2000 made in W.P.Nos.6177 and 6178 of 1993. THE relief sought for in W.P.No.6177 of 1993 was for issuance of a mandamus forbearing the respondents from in any manner resorting to recover any dues from the petitioner as arrears of land revenue in respect of toddy and arrack shops licenced to Ms. K.S. Chathumni & Co., during the excise year 1981-82. THE relief sought for in W.P.No.6178 of 1993 was for issuance of writ of declaration declaring that the provisions of Rule 21 of the Tamil Nadu Toddy and Arrack Shops (Disposal in Action) Rules, 1981 is unconstitutional, void and unenforceable.
(3.) WE heard the argument of the learned counsel on either side and perused the materials on record.