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A.C.GUPTA, P.S.KAILASAM
State Of U. P. : Synthetics And Chemicals LTD. : Ratan Lal Gupta: Rampur Distillery And Chemicals Company LTD. , Rampur: Kesar Sugar Works LTD. : Radhey Mohan Khanna – Appellant
Versus
Synthetics And Chemicals LTD. : State Of U. P. : State Of U. P. : State Of U. P. : State Of U. P. : State Of U. P. – Respondent
JUDGMENT
P. S. KAILASAM, J.:—These batches of Civil Appeals, writ petitions and Special Leave Petitions raise the same question and can be disposed of by a common judgment.
2. C.A. No. 1130/76 is by the State. The other Appeals, Writ Petitions and Special Leave Petitions are by the aggrieved parties.
3. For the sake of convenience appellants in Civil Appeals by Special Leave except the State would be referred as the appellants in this judgment. Similarly the petitioners in Writ Petitions and Special Leave Petitions will be referred to as petitioners.
4. The appellants in Civil Appeals by Special Leave filed writ petitions before the High Court of Allahabad praying for quashing the Excise Commissioners order dated 18th September. 1974 whereby it was provided that the vend fee be continued to be charged for the wholesale license dealer of denatured spirit. They also prayed for a direction to the Excise Commissioner to refund the vend fee actually paid by the appellant for a period of three years prior to the institution of the writ petitions.
5. The appellants have licenses for the wholesale vend of denatured spirit. It was contended that the State was providing no service to the trade o
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