JUDGMENT

SEN, J.:— These appeals on certificate are directed against the judgment and orders of the Punjab High Court dated November 19, 1969 allowing the writ petitions filed by the respondents and quashing the impugned notices of demand for recovery of the difference between the amount which they had agreed to pay under the terms of auction of a liquor vend and the amount realized on re-auction of the vend, as also the defaulted instalments of the licence fee payable in respect of a liquor vend issued under Sec. 60 of the Punjab Excise Act, 1914 (Act for short).

2. Put very shortly, the essential facts are these. On March 11, 1969, the Deputy Excise & Taxation Commissioner, Hissar held an auction for granting the right to sell country liquor for Mandi Dabwali for the year 1969-70 at the Collecterate. At the commencement of the auction, the Deputy Excise & Taxation Commissioner had read out the auction announcements and conditions of auction as required under R. 36 (4) of the Punjab Liquor Licence Rules, 1956 (Rules for short). The respondents M/s. Lal Chand Bal Raj etc., offered the highest bid of Rs. 10,11,000 and their bid was provisionally accepted by the Deputy Excise & Taxati