JUDGMENT

PUNCHHI, J.:- This appeal is directed against the judgment and order dated September 4, 1980 of a Division Bench of the High Court of Madhya Pradesh at Jabalpur in Miscellaneous Petition No. 48 of 1978.

2. Vires of Rule 22 of the Madhya Pradesh Brewery Rules, 1970 framed under S. 62 of the Madhya Pradesh Excise Act, 1915 stands questioned. That rule says:

"22. Excise Commissioner to appoint Officer-in-charge of Brewery:-Every brewery shall be placed by the Excise Commissioner under the charge of an Excise Inspector to be designated as officer-in-charge of the brewery. The Excise Commissioner will further appoint such other officer of the Excise Departments he may deem fit to the charge of breweries. The pay of all such officers shall be met by the Government; provided that when the annual charges exceed five per cent of the duty leviable on the issue made from the brewery to districts within the State excess shall be realised from the brewer."

3. The roots of the Rule, through the provisions of the Madhya Pradesh Excise Act, require to be traced, as well as the nature of the exaction provided in it. A broad framework of the working of the Act would thus be necessary.

4. The Sta