M.Y.EQBAL, J. - (1.) IN all these writ petitions, since common question of law and facts are involved, they have been heard together and are being disposed of by this common judgment.
(2.) PETITIONERS , who are the licensees in respect of shops of Country, Liquor, Spiced Country Liquor and Indian Made Foreign Liquor in the different districts of the State of Jharkhand, have challenged the notification dated 10.1.2005, issued by the Commissioner of Excise -cum -Secretary, Department of Excise and Prohibition, Government of Jharkhand, Ranchi whereby Clause 14(kha) of the Sale Notification has been amended. Facts of the case lie in a narrow compass: In the year 2004, Sale Notification was issued on 14.5.2004 by the Commissioner of Excise for settlement of Country Liquor, Spiced Country Liquor and Indian Made Foreign Liquor shops in the different districts of the State of Jharkhand. Immediately after the publication of the Sale Notification, the Commissioner of Excise issued another notification dated 21.5.2004 by which. Excise 14(kha) of the Sale Notification dated 14.5.2004 was amended. After amendment of Clause 14(kha) in the Sale Notification, the settlement process was initiated by the Commissioner of Excise and the petitioners having fulfilled the terms and conditions of the Sale Notification, was allowed to trade in Country Liquor, Spiced Country Liquor and Indian Made Foreign Liquor in the different districts of the State of Jharkhand and licences to that effect were granted to the petitioners
(3.) PETITIONERS case is that after the issuance of licence, the Commissioner of Excise illegally and arbitrarily issued another notification on 10.1.2005 by which, amendment in Clause 14(kha) of the Sale Notification was nullified. Petitioners further case is that prior to amendment vide notification dated 21.5.2004, Clause 14(kha) provided for deposit of advance licence fee for a period of three months immediately after the settlement and the balance of the license fee is to be paid in monthly installments. The advance licence fee so paid at the time of settlement is to be adjusted in the months of October to December of the last financial year in which the licence expires. In other words, Clause 14(kha) were so amended to adjust the advance licence fee on a year to year basis. The said conditions were amended with a view to allow adjustment of advance licence fee on yearly basis.;