M. H. S. ANSARI, J.

( 1 ) THE State Government by its G. O. Rt. No. 216, Revenue (Excise-II) department, dated 11-2-1994 sanctioned an amount of Rs. 3,06,50,000/- (Rupees Three Crores Six Lakhs and fifty thousand only) as Remission of Excise rentals for the months of October, 1992 and November, 1992 worked out on the basis of closure of arrack shops in the State. It is observed in the said G. O. dated 11-2-1994 that the anti-arrack agitation took a violent turn in October 1992 and reached its peak in November, 1992. As a result, arrack shops were forcibly closed during the period when Contractors were just commencing their business at the beginning of the Excise Year immediately after the auctions. The Contractors were persuaded to somehow continue their business on the promise of help subsequently. They had therefore continued their business. On a report submitted by the Commissioner of Excise, that the Arrack contractors affected by anti-arrack agitation have sought remission of rentals for the period of agitation, the demand of the contractors was examined by the Cabinet Sub-Committee and thereafter by the Government. It was decided to grant remission of rentals to the extent of

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