K.C. Agarwal, J. - (1.) THIS bunch of petitions raises a common question of law as to whether the notice issued by the District Excise officer was valid.
(2.) THROUGH the aforesaid notice for recovery, the amount mentioned therein was recoverable by the District Excise Officer on the ground that the security furnished by the petitioner had gone reduced because of the non -payment of the price of the country liquor for the period of December, 1981. For deciding the point raised before me, I would consider the facts of SB GWP No. 422/1982. This firm was granted a licence for exclusive privilege of selling country liquor by retail sale within the area specified under Section 24 of the Rajasthan Excise Act obtained by it by auction system on payment of Rs. 6,00,791/ - for the period from 12.9.1981 to 31.3.1982. The petitioner had paid Rs. 1,08,700/ - as security and Rs. 1,000/ - as licence fee and the remaining amount was to be paid in seven equal monthly, instalments. The petitioner had been given a licence in respect of the auction of which he was the highest bidder. The licence was confirmed under rule 67 -1 of the Rules.
(3.) AFTER the issue of the licence, the excise authorities supplied country liquor for the months of September and October and the petitioner deposited the amount for any shortage which remained on his account. In the months of November and December, however these was a storage of country liquor in the warehouse of Ganganagar Sugar Mills, on account of which country liquor was not supplied for the quantity which the District Excise Officer, Ganga Nagar had to supply. The petitioner despite the repeated requests could not get the quantity of country liquor in respect of the shops, which had been taken by him on auction. It has filed Schedule -A to the writ petition giving the the details about the deposit receipt of country liquor and the shortfalls. The same is reproduced below: Sl. No. Deposit Date Amount Sales Tax Date of supply of issue Amount - - 1. 9.11.81 1,950/ - 1,170/ -. 30.11.81 1,950/ - 2. 10.11.81 7,800/ - 4,680/ - 18.11.81 3,120/ - 21.11.81 4,680/ - - - - 7,800/ - 7,800/ - - - - 3. 16.11.81 12,300/ - 7,380/ - 25.11.81 8,640/ - 30.11.81 3,634.80 01.01.82 25.20 - - - - 12,300/ - 12,300/ - - 4. 17.11,81. 7,800/ - 4,680/ - 23.11.81 7,800/ - 5. 24.11.81 15,600/ - 9,360/ - 17.12.81 3,900/ - 01.01.82 11,700/ - - 15,600/ - 15,600/ - - - - 6. 27.11.81 13,200/ - 7,920/ - 26.12.81 5,400/ - 01.01.82 7,800/ - - - - 13,200/ - 13,200/ - - - - 7. 21.12.81 11,700/ - 7,020/ - 01.01.82 11,700/ -;