Order

1. Leave granted.

2. This Civil Appeal (arising out of S.L.P.(C) No.14286/2006) is filed by the State of Madhya Pradesh against the Judgment of the High Court dated 17th January, 2006 in Writ Petition No.9310/2005. This Judgment has been followed in all conjoint matters, namely, Civil Appeals arising out of S.L.P.(C) Nos.14287, 14288, 14290, 14291/2006 and 3788/2007.

3. By a Notification dated 21st February, 2005, the State Government framed a Liquor Policy for the year 2005-2006. Clause 13 of that Policy prescribed the procedure for depositing the licence fee by a retailer of liquor. Sub-clause (1) of Clause 13 of the Policy stipulated that the annual licence fee would be divided into 24 equal fortnightly instalments. It further stipulated that in lieu of the quantity of liquor purchased by the licence-holder, duty deposited at the prescribed rates shall be adjusted against his licence fee equivalent to the demand for the concerning fortnight (see Clause 13.1). Under Clause 13.3, it was stipulated that if any retail seller of liquor fails to deposit the prescribed fortnightly instalment of licence fee before expiry of the next instalment due, then the license so granted could b