S.B.SINHA, J. - (1.) PERMISSION to file special leave petitions is granted.
(2.) LEAVE granted in all the special leave petitions. INTRODUCTION The trade in country/foreign liquor is said to be res extra commercium. A citizen does not have any fundamental right to deal therewith. The State alone has the exclusive privilege to deal in liquor from manufacture to distribution and from sale to consumption. It is for the State to part with its exclusive privilege for a price which is loosely called as 'excise duty'. The power of the State to control and regulate the trade in liquor is envisaged under Entry 8, List II of the Seventh Schedule of the Constitution of India. It may also impose excise duty as also countervailing duty in exercise of its legislative power under Entry 51, List II of the Seventh Schedule of the Constitution. ACT AND THE RULES : Trade in Country/Foreign Liquor is governed by the Chhattisgarh Excise Act, 1915 (Hindi year) ('the Act', for short).
(3.) SECTION 7(e) of the Act provides that the State Government may, by notification, for the whole or for any specified part of the State, delegate to the Chief Revenue authority or the Excise Commissioner all or any of its powers under the said Act except the power conferred by SECTION 62 to make rules. Section 62 of the Act empowers the State to frame rules for the purpose of carrying out the provisions thereof. Without prejudice to the generality of the said provisions, the State Government, inter alia, however, may make rules : "(e) regulating the periods and localities for which, and the persons or classes of persons to whom, licences for the wholesale or retail vend of any intoxicant may be granted, and regulating the number of such licences which may be granted in any local area; (f) prescribing the procedure to be followed and the matters to be ascertained before any licence for such vena is granted for any locality; (g) regulating the amount, time, place and manner of payment of any duty or fee or tax or penalty; (h) prescribing the authority by, the form in which, and terms and conditions on and subject tc which any licence, permit or pass shall be granted, and by such rules, among other masters - (i) fix the oeriod for which any licence, permit or pass shall continue in force, (ii) prescribe the scale of fees or the manner of fixing the Fees payable in respect of any such licence, permit or pass. (iii) prescribe the amount of security to be deposited by holders of any licence, permit or pass for the performance of the conditions of the same, (iv) prescribe the accounts to be maintained and the returns to be submitted by licence holders, and (v) prohibit or regulate the partnership in, or the transfer of, licenses." ;