Respondent filed a writ petition before the Karnataka High Court chal lenging the vires of s. 23 d of the Mysore Excise Act, 1965 hereafter Act for short and Rule 8 1.
,of the Karnataka .High Court declaring Rule 8 1 of the Karnataka Excise Sale of Indian Foreign Liquors Rules, 1968 in so far as it relates to levy of licence fee for retail vending of authorised India and foreign liquors and directing refund of such levy company lected within three years prior 2.8.1971 when the Writ Petition was filed.
From the Judgment and Order ,dated 20.3.1974 of the Karnataka High Court in W.P. No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1801 of 1974.
N. Narasimhmurthy, Novin Singh and M. Veerappa for the Appellants.
Respondent, an excise companytractor, had taken in auction the exclusive privilege tosell liquors in retail at an approved shop premises.
The appeal is by special leave.
He was issued the appropriate licence under the provisions of the law on payment of licence fee in terms of Item 2 of Rule 8 1 of the aforesaid Rules.
The Judgment of the Court was delivered by RANGANATH MISRA.
1956 of 1971.
Challenge is to the Judgment.
