S.D. Khare, J. - (1.) BY means of this writ petition filed Under Article 226 of the Constitution of India, the Petitioner has prayed that a writ in the nature of mandamus be issued to the Nagar Mahapalika, Varanasi (Opposite Party No. 1) not to charge any octroi duty from the Petitioner on Indian made liquor. It has also been prayed that the order made by opposite party No. 1 to realise octroi duty on liquor purchased by the Petitioner and brought within the Nagar Mahapalika limits of Varanasi be quashed by means of writ in the nature of certiorari.
(2.) THE Petitioner firm has not given the details regarding the order which it seeks to get quashed nor has it filed a copy of that order. The only point which arises in this petition, therefore, is whether a writ in the nature of mandamus as prayed by the Petitioner can be issued. The undisputed facts leading to this petition are that the Petitioner -firm is a retail dealer of liquor and has been doing this business for the last 20 years. It purchases Indian made liquors from Dyer Meakin Breweries and other whole -sale dealers and brings them within the limits of the Nagar Mahapalika, Varanasi for storage and sale. By means of Notification No. 4650 -B/XI -C -7 -MT -64 dated 8 -11 -1965 published in the Uttar Pradesh Gazette Extraordinary of the same date the UP Government sanctioned octroi duty on wines, liquors and alcohal (vide item No. 23 of class I of the Schedule), making it clear at the end of the Schedule that 31 articles shall be exempt from octroi -"Opium, Bhang, Ganja, Charas and wine manufactured in India", are mentioned at item No. 26 of the exempted list. The Petitioner could not take delivery of a consignment of liquor because opposite party No. 1 demanded the payment of octroi duty on it and the contention of the Petitioner was that it was exempt from octroi duty.
(3.) RELYING on the aforesaid Notification dated 8 -11 -1965 the Petitioner has contended that liquor made in India is exempt from octroi duty. On the other hand, the contention of opposite party No. 1 is that only country -made wine is exempt from payment of octroi duty.;