JUDGMENT

H.K. SEMA, J.

1. These appeals have a chequered history. We shall, however, notice few facts leading to the filing of the present appeals, strictly for the purpose of disposal of these appeals.

2. The Jammu and Kashmir Excise Act, 1901 (hereinafter the Act) was passed on 4.12.1901.

3. The Jammu and Kashmir Distillery Rules 1946 (hereinafter the Rules) were framed on 29.6.1946.

4. On 5.9.1973, an order was passed by the Excise Commissioner under Rule 17 of the Rules that charges on account of salary of Excise Department staff were to be recovered from management at 50% of total expenses. This order was, however, withdrawn on 1.4.1974. On 13.8.1981, the Excise Commissioner, withdrew the exemption granted by an order dated 5-9-1973. By an order dated 10.9.1981, the Excise Commissioner made a demand for payment of salaries of Excise personnel posted at appellants distillery. Notice of demand was issued on 6.10.1988. On 28.9.1981, the appellant filed first OWP No. 549 of 1981 challenging Rule 17 as being ultra vires the Act. The High Court stayed the recovery proceedings. The appellant has also filed Writ Petition No. 1208 of 1989 chall9nging the demand made on October 6, 1989 on ac