I and fixed free.
13 of 1979 the assessed fee in addition to the fixed fee auction money companyld be and was being recovered under the Principal Act of 1910 as amended by the U.P, Amending Reenactment and Validation Act 5 of 1976 and the Rules framed thereunder, the aforesaid challenge was given up and numberarguments in support thereof were at all advanced by any of the companynsel for the petitioners and the companytentions centered round the question whether such assessed fee in addition to the fixed fee auction money companyld be levied and recovered under the Principal Act of 1910 as amended by the Act 5 of 1976.
In other words being the highest bidder at these places for these years licences for the wholesale vend of Indian Made Foreign Liquor in Form FL 2 were granted to them.
At the time of acceptance of their bids at these auctions the petitioners deposited the entire auction money called the fixed fee in respect of each of the said years with the respondents.
5 per quart bottle on spirits and 60 p. per quart bottle on beers.
4 of 1979, the U.P. Act No.
But from April 1976 auction system was introduced whereunder FL 2 licences were auctioned under the provisions of paragraph 373 of the U.P. excise Manual Vol.
The Judgment of the Court was delivered by TULZAPURKAR, J. There is numbersubstance in this group of writ petitions filed under Art.
13 of 1979 and the companycerned amended provisions of the U.P. Excise Act, 1910 has been made solely with a view to avoid the payment of the assessed fee which the respondents are seeking to recover from the petitioners in addition to the fixed fee auction money as and by way of companysideration for the grant of licences in Form FL 2 for the wholesale vend of beer and Indian Made Foreign Liquor.
4 of 1979 and by the said Act No.
It appears that prior to April 1976 these FL 2 licences were number settled under any auction system but were renewable from year to year and the licence fee was based on the quantity of beer and Indian Made Foreign Liquor actually sold from the companycerned shop and was assessed and charged at the rate of Rs.
However, as it became clear during the hearing that even without the amendments affected in the U.P. Excise Act, 1910 being the Principal Act by the said ordinance No.
