H.C. Mishra, Deepak Roshan, J. - (1.) Heard learned counsels for the petitioners Companies and learned Advocate General for the State.
(2.) As the issues involved in all these writ applications are the same, they have been heard together and are being disposed of by this common order.
(3.) The petitioners Companies are engaged in the business of distilling/compounding and blending of foreign liquor and bottling and selling the same, for which they have been given license by the State Government, and for which they are governed by Rules (herein after referred to as the 'Rules'), framed by the Board of Revenue, under the Bihar Excise Act, 1915.;