Judgment

BEG, C.J.I. :- This appeal by special leave comes up before us from the judgment and order of the Division Bench of the High Court of Punjab and Haryana dismissing the appeal of the State of Punjab against the judgment and order of the learned single Judge given on 27 March 1967 in Civil Writ Case No. 2021 of 1966. The learned single Judge had allowed the petition of the respondent M/s. Balbir Singh & Sons. who were the highest bidders at an auction for country liquor vends relating to certain villages in the district of Ferozepore for the year 1965-66. Under the terms of the licence issued to the respondent on conditions specified before the auction, the auction fee and the security had to be deposited before lifting the minimum quota of liquor fixed under the licence. For reasons not mentioned in the judgment of the High Court, which considered it unnecessary to go into them, the respondent-firm did not lift the minimum quota of liquor fixed under the licence. It also did not pay the full amount of licence fee as undertaken by it. The Excise authorities of the appellant State, therefore, demanded payment of the still-head duty on the entire minimum quantity of liquor whic