K. DEVAMANI Vs. UNION TERRITORY OF PUDUCHERRY

JUDGEMENT

(1.) By consent, both the writ petitions are taken up for final disposal and are disposed of by the following common order. Mr. A. Gandhiraj, learned Government Pleader [Puducherry] appears on behalf of the respondents 1 to 3 and Mr. Ar. L. Sundaresn, learned Senior counsel assisted by Mr. Sai Krishnan, learned counsel appears on behalf of the 4th respondent in both the writ petitions.

(2.) The facts leading to these litigations, are as follows:-

(3.) Mr. G. Ethirajulu, learned counsel appearing for the petitioner had drawn the attention of this Court to the Pondicherry Excise Act 1970 and the Pondicherry Excise Rules, 1970 and made the following submissions:-