JUDGMENT

CHANDRACHUD, CJI..:— This is an appeal by certificate granted by the High Court of Punjab and Haryana under Art. 133 (1) (a) of the constitution in regard to its judgment dated March 12, 1968 in civil Writ No. 1376 of 1967.

2. On March 16, 1967 the Excise and Taxation Commissioner, Haryana, appellant No. 2 herein, announced by publication of a notice that excise auctions for the financial year 1967-68 will be held on March 27, 1967. The terms and conditions in regard to the auction of retail vends of country spirits were set out in a pamphlet issued along with the notice. Those terms and conditions did not accord with the rules then prevailing but were evidently announced so as to comply with the requirement of the new rules which were being brought into force. The amended rules issued by the Excise and Taxation Commissioner (Financial Commissioner) were published in the Government Gazette dated March 31, 1967 and came into effect on April 1, 1967.

3. In the auction held on March 27, 1967 for the retail vend known as "Biswan Meel", Sonepat, respondents offered the highest bid for a quota of 62,100 proof litters for which they became liable, under condition 14 (iii) of the au