JUDGMENT

Santosh Hegde, J.-Leave granted.

2. The State of West Bengal has preferred this appeal against the judgment of the Division Bench of the Calcutta High Court dated 17th of August, 2001 whereby the said High Court allowed the writ petition filed by the respondents herein and set aside the judgment of the West Bengal Taxation Tribunal and directed the State Government to consider the case of the respondents for grant of foreign liquor off - shop licences at the new sites selected by the State Government along with other eligible candidates.

3. The respondents are holders of licence under the West Bengal Excise Act for sale of 50 U.P. Rum and Beer issued to them by the State Government with a view to rehabilitate these persons whose business in ganja, opium and bhang came to be prohibited under the Narcotic Drugs and Psychotropic Substance Act, 1985.

4. The State of West Bengal notified the West Bengal Excise (Selection of Persons for Grant of License at New Sites for Retail Sale of Spirit and certain other Intoxicants other than foreign liquor on categories of licences and licence for Denatured Spirit) Order, 2000 w.e.f. 4th of February, 2000. As per this order the application of