HIRALAL TAK Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE four revisions have been preferred against the orders of the Excise Commissioner Rajasthan, dated the 7th October, 1965. As the issues involved in all these revisions are common, they are disposed of by this single order.

(2.) THE facts of the case in brief are that the State Government revised the prices of varieties of country liquor from 1st of August, 1964. In accordance with the past practice and the departmental instructions, the District Excise Officer, Ajmer realised the difference between the increased rates and the previous rales of duty from the appellants who held the licenses for country liquor shop at Beawar. THE appellants being aggrieved by this order went in appeal before the Excise Com-missioner. THE learned Excise Commissioner held that the District Excise Officer had acted in accordance with the past practice and the departmental instructions and therefore he upheld the order of charging excise duty with retrospective effect and rejected the appeal. I have heard the arguments advanced by the counsel representing both the parties and perused the record.