Judgment

BACHAWAT, JJ.-

( 1 ) THE appellant holds yearly licenses for the retail sale of country spirit in respect of six shops in the town of Jamshedpur working under the sliding scale system under the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) hereinafter referred to as the Act. A total sum of Rs. 11,099. 00 was demanded and paid as security in respect of all the licenses. The original licenses in respect of the six shops were issued long ago and were renewed from year to year. By an order dated 27/06/1956, the Board of Revenue Bihar directed that "the security deposit of an Excise shop working under the sliding scale system is hereby fixed as equivalent to two months average license fees of the shop. " The security deposit payable by the appellant on the basis of this direction would amount to about Rs. 68,000. 00. On 14/11/1956, the Commissioner of Excise, Bihar directed the Deputy Commissioner, Singhbhum to realise from the appellant the deficit in the security deposits of his shops. This order was communicated to the appellant on 7/12/1956. On 9/01/1957, the appellant filed a petition before the Board of Revenue, praying for a revision of the order of t