S. TAMILVANAN, J. - (1.) A.S. No. 277 of 1996 has been preferred against the O.S. No. 752 of 1988, A.S. No. 279 of 1996 has been preferred against O.S. No. 918 of 1988, A.S. No. 179 of 1996 has been preferred against O.S. No. 920 of 1988 and A.S. No. 45 of 1996 has been preferred against O.S. No. 1112 of 1988 and all the appeals are arising out of the common judgment, dated 19.9.1994, on the file of the Subordinate Judge, Coimbatore.
(2.) THE appellants herein were the defendants in the suit filed by the respondents herein, before the Trail Court. Considering the nature of the suits filed by the respondents and the issues involved therein, the Trial Court tried the suits jointly and delivered the common judgment. Mr. V. Ravi, learned Special Government Pleader (AS) appearing for the appellants submitted that the Court below has erroneously taken a view that the arrack shops run by. the respondents were ordered to be closed, under Rule 4(3) of the Tamil Nadu Arrack (retail shops) Rules, 1981, though the shops were closed by the Commissioner of Prohibition and Excise, under Rule 4(2) of the said Rules. The respondents in A.S. No. 277 of 1996 was the licensee of arrack shop Nos. 6, 14, 29, 39, 49, 74 and 117 of Coimbatore for the excise year from 16.7.1984 to 15.7.1985. According to the respondents, the licence was extended for a further period of three months from 16.7.1985 to 15.10.1985, pending decision regarding taking over the business by the Tamil Nadu State Marketing Corporation Ltd.The monthly kist paid for the above shops was Rs. 81,000/-, Rs. 1,00,000/-, Rs. 17,500/-, Rs. 56,100/-, Rs. 29,050/- Rs. 30,000/- and Rs. 27,000/- respectively.
(3.) THE respondents, in A.S. No. 279 of 1996 was licensee for arrack shop Nos.3,5,6 and 7 of Mettupalayam Taluk, Coimbatore District for the Excise Year from 16.7.1984 to 15.7.1985. THE licence was extended for a further period of three months from 16.7.1985 to 15.10.1985, pending decision regarding taking over the business by the Tamil Nadu State Marketing Corporation Ltd. THE monthly kist was Rs. 25,555/-for shop No. 3, Rs. 35,200/-for shop No. 5, Rs. 30,600/-for shop No. 6 and Rs. 60,300/-for shop No. 7. The respondent in A.S. No. 179 of 1996 was the licensee for Arrack shop No. 2 of Mettupalayam Taluk for the Excise Year from 16.7.1984 to 15.7.1985. The licence was extended for a further period of three months from 16.7.1985 to 15.10.1985, pending decision regarding taking over the business by the Tamil Nadu State Marketing Corporation Ltd. The monthly kist for the shop was Rs. 72,000/-.;