Judgment

S. B. SINHA, J.

( 1 ) PERMISSION to file special leave petitions is granted.

( 2 ) LEAVE granted in all the special leave petitions. INTRODUCTION the trade in country/foreign liquor is said to be res extra commercium. A citizen does not have any fundamental right to deal therewith. The State alone has the exclusive privilege to deal in liquor from manufacture to distribution and from sale to consumption.

( 3 ) IT is for the State to part with its exclusive privilege for a price which is loosely called as excise duty. The power of the State to control and regulate the trade in liquor is envisaged under Entry 8, List II of the Seventh Schedule of the Constitution of India. It may also impose excise duty as also countervailing duty in exercise of its legislative power under Entry 51, List ii of the Seventh Schedule of the Constitution. ACT AND THE RULES :

( 4 ) TRADE in Country/foreign Liquor is governed by the Chhattisgarh excise Act, 1915 (Hindi year) (the Act, for short ).

( 5 ) SECTION 7 (e) of the Act provides that the state Government may, by notification, for the whole or for any specified part of the state, delegate to the Chief Revenue authority or the Excise Commissio