M.KATJU, J. - (1.) HEARD learned counsel for the parties.
(2.) THIS writ petition has been filed against the order dated March 22, 2002, passed by the Income -tax Officer, TDS, Muzaffarnagar, annexure 6, to the writ petition and the order dated May 7, 2002, annexure 12, to the writ petition passed by the Commissioner of Income -tax, Muzaffarnagar. The petitioner is a company and incorporated under the Companies Act. It has distilleries at Shamli, Muzaffarnagar and at Pilkhani, district Saharanpur under licences granted by the U. P. excise authorities for manufacturing of potable alcohol.
(3.) IN the excise year 2001 -2002, the U.P. Excise Commissioner in exercise of powers under Section 41 of the U. P. Excise Act framed rules for opening of wholesale shops of country liquor known as the U. P. Excise (Settlement of Wholesale Shop of Country Liquor) Rules, 2001 vide annexure 2 to the petition. As regards retail licences, the U. P. Excise (Settlement of Licenses for Retail Sale of Country Liquor) Rules, 2001, provided for grant of licence on the terms and conditions mentioned in the rules. True copy of the Retail Rules has been annexed as annexure 1 to the writ petition.;