Judgment

OJHA, J. - This appeal on the basis of a certificate granted under Article 133(1)(c) of the Constitution of India has been filed by the Government of Andhra Pradesh against the judgment dated 14th March, 1972* of the Andhra Pradesh High Court allowing writ petition No. 4312/71 filed by the respondent. The respondent obtained a Distillery licence under the Andhra Pradesh Distillery Rules, 1970 (hereinafter referred to as the Rules) framed under the Andhra Pradesh Excise Act, 1968 (hereinafter referred to as the Act) and has been carrying on the business of manufacture and sale of wine and other allied products. The excise authorities posted one Inspector, one Sub-Inspector and four Constables at the respondents factory premises and required the respondent to pay their salaries and allowances etc. in pursuance of Section 28(2) of the Act. The respondent made representations to the excise authorities against the said demand and having failed to get any redress, filed the aforesaid writ petition challenging the demand on two grounds :-

* Reported in AIR 1972 Andh Pra 379.

1. By virtue of Entry 51 in List 2 of the Seventh Schedule to the Constitution of India, no duty other than e