JUDGMENT

S.B. Sinha, J.-The judgment of the Chhattisgarh High Court dated 4.4.2001 passed in Writ Petition No. 6021 of 2000 granting exemption from payment of licence fee is in question before us in this appeal.

2. The respondent herein was awarded a contract for running Indian Made Foreign Liquor shops in the district of Raipur for the period commencing 1.4.2000 to 31.3.2001. Although the contract was to commence from 1.4.2000, he had been handed over the licence on 3.4.2000.

3. The respondent claimed deduction by way of remission and/or compensation from the amount of licence fee payable by him for three periods for different reasons which are:

(i) For closure of shop due to holding of municipal election at several places wherefor the liquor shops situated within a radius of 25 kilometers from the Municipal Corporation of Durg and Bhilai were directed to be closed.

(ii) For closure of shop for five days consisting of - three days due to agitation on account of constitution of Chhattisgarh State, one day owing to strike with regard to constitution of High Court Bench at Raipur and one day on account of strike on Kargil issue.

(iii)