Judgment

DESAI, J. :- This is one of those usual run of the mill cases by a liquor licensee who after giving bids at auctions takes advantage of the licence granted and then wants to wriggle out of the obligations incurred under the license.

2. The respondent gave his bid for country liquor vend at Bagrian in Sangrur District at an auction held on March 25, 1969 and its bid being the highest in the amount of Rs. 1,32,000/-, was accepted. The authorities under the Punjab Excise Act and the various orders and rules issued thereunder held auction for different country liquor vends in Patiala District adjoining Sangrur District on March 22, 69. It appears that the Excise and Taxation Commissioner was not satisfied with regard to the bids received for 15 bids and directed re-auction on March 26, 1969. Pursuant to this order, when fresh auctions were held in respect of the 15 vends in Patiala District on Mar. 26, 1969 it included a vend at village Gulwati. Village Gulwati is a distance of 4 to 5 furlongs from Bagrian where the vend for which the bid of the respondent was accepted was to be located. The highest bid for Gulwati vend was in the amount of Rs. 68,000/- which was accepted. The r