SHAH J.C., J. [On behalf of himself and P.B.GAJENDRAGADKAR, C.J.I., K.N.WANCHOO, and S. M Sikri, JJ.]

(1) THE appellants-Kalyani Stores-deal in liquor at Rourkela, District of Sundergarh in the State of orissa. The appellants held a licence as retail vendors for `all types of foreign liquor` under the Bihar and orissa Excise Act, 191 The expression `foreign liquor, apparently includes Ale, Beer, Port. Cider and other fermented liquors, cordials, mixtures and other preparations containing spirit, perfumed spirit and ill sorts of wines whether manufactured in India or abroad. Under the Bihar & orissa Excise Act, 1915 by a notification issued in 1937 under s. 27 a duty of Rs. 401.00 - per L.P. Gallon was imposed and realised by the State of orissa on foreign liquor of Indian manufacture imported into State of orissa from other parts of India. For the year 1/04/1960 to 31/03/1961 duty was levied on `foreign liquor` imported by the appellants at the rate fixed in the notification issued in 1937. On 31/03/1961 In exercisc of the powers conferred by s. 90 of the Bihar & orissa. Excise Act 2 of 1915 the Board of Revenue enhanced the duty with effect from 1/04/1961 in