JUDGMENT

A.M. Ahmadi, CJI. - Leave granted.

2. These two appeals are filed against the judgment of the High Court of Allahabad dated 9.9.1991 whereby the writ petitions filed by the appellants herein challenging the Notification No. 25/Licence/Part-3 dated 18.5.1990 issued by the Excise Commissioner, Uttar Pradesh, were dismissed. The impugned Notification dated 18.5.1990 was issued in exercise of powers conferred by Section 41 of the U.P. Excise Act, 1910 (hereinafter called the Act ) with the prior approval of the State Government. By the said Notification certain amendments were made in the Rules published with Notification No. 423-Five/284/B, dated 26th September 1910. Section 41 of the Act gives power to the Excise Commissioner to make Rules, inter alia, for regulating the manufacture, supply, storage or sale of any intoxicant; for regulating deposit and removal of any intoxicant and prescribing the scale of fees or manner of fixing the fees payable for licence, permit or pass, including for the grant of any exclusive or other privilege under Sections 24 and 24A of the said Act. The earlier Rule 2 was substituted by a new Rule 2 entitled "Denaturation of Spirit". The amended ru