JUDGMENT

S.B. Majmudar, J.-These civil appeals, arising out of special leave to appeal granted against a common judgment rendered by a Division Bench of the Patna High Court in three writ petitions moved by the appellants, raise a common question as to whether Rule 9 of the Bihar & Orissa Excise Rules, 1919 (hereinafter referred to as the Rules ) framed under Bihar Excise Act, 1915 (hereinafter referred to as the Act ) is ultra vires the provisions of the said Act and in the alternative whether the said rule covers appellants distilleries which are manufacturing not only denatured spirit but also potable liquor. The appellants aforesaid twin contentions have been repelled by the High Court and that is how they are before us in these appeals.

Introductory facts

2. A few relevant facts leading to these proceedings may be noted at this stage. Appellant Civil Appeal Nos. 4762-63 of 1996 is the licencee in respect of two distilleries, one situated at Lauriya and another at Mirganj in the districts of West Champaran and Gopalganj respectively in Bihar State. It has been granted licences by the State of Bihar under the Act. The appellant s distilleries are manufacturing liquor o