- (1.) Leave granted in the special leave petition.
(2.) A series of writ petitions were filed by the respondents in the Allahabad High Court challenging a Notification dated 13th January, 1990 whereby licence fee for 15 paise per litre was sought to be imposed on the quantity of specially denatured spirit (SDS) obtained from distilleries in Uttar Pradesh under Rule 3(a) of the U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976. All the writ petitions were allowed by the High Court. The State has questioned the correctness of the decision in these appeals.
(3.) The basic facts in all these appeals are substantially similar. Therefore, the facts in the case of Vam Organic Chemicals Ltd. and another are taken as illustrative for the purpose of our decision.;