BALMUKAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) SINCE common question of law is involved in all these 37 writ petitions, I propose to dispose them of by one judgment.

(2.) PETITIONERS in all these cases were the licensees who obtained licences from the Exercise Department for the sale of country liquor under the provisions of the Rajasthan Excise Rules, 1956 (hereinafter called the rules of 1956) under the two different systems, namely, 'the guarantee system' as prescribed under Chapter VIIA and the 'exclusive privilege system' as prescribed under Chapter VII -B of the rules.

(3.) IN the year 1967 it appears that the political parties raised certain objections to continue the guarantee system for the grant of licences in the State for a retail sale of country liquor and, therefore, the State Government switched on to a new system which is commonly known as the 'exclusive privilege system.' In order to grant licences under this system a new Chapter VII -B was added in the rules which contains Rules 67 -I to 67 -L. Under Rule 67 -I licence for exclusive privilege of selling by retail of country liquor within any local area under Section 24 may be granted on condition of payment of such lump sum instead of, or in addition to excise duty, as may be determined by the Excise Commissioner and subject to such other terms and conditions as may be laid down by him. The form that was prescribed for the grant of licence under this system contained condition No. 1 as follows: The licence -holder will have to deposit annual licence fee of Rs...for exclusive privilege. The amount of excise duty paid as component of the issue price for the supply of the country liquor should be adjusted in the amount of the exclusive privilege subject to the condition that this adjustment of the excise duty paid as component of the issue price would be done only upto the limit of the exclusive privilege amount is available. The licence holder will have to deposit the above amount in monthly instalments and such monthly instalment should be paid by the 10th of the next month. The excise duty paid as component of the issue price in that month would be adjusted in the instalment of the licence -fees due for that month.