G. RADHAKRISHNA RAO, J.

( 1 ) AMENDMENTS made to sub-rule (2) of Rule 4 and sub-rule (2) of Rule 11 of the andhra Pradesh Foreign and Indian Liquor Rules, 1970 and to sub-rule (12) of rule 66 of the Andhra Pradesh Distillery Rules, 1970, substituted by g. O. Ms. No. 187, Revenue [excise.-III (2)] Department, dated 18-3-1991, are being challenged in this batch of Writ Petitions. The effect of the above amendments is under sub-rule (2) of Rule 4 the label fee is enhanced from rs. 100/- to Rs. 25,000/- while under sub-rule (2) of Rule 11 of the Andhra pradesh Foreign and Indian Liquor Rules, 1970 and under sub-rule (12) of Rule 66 of the Andhra Pradesh Distillery Rules, a fee of Rs. 25,000/- is newly introudced. These amendments are made in exercise of the powers conferred by section 72 of the Andhra Pradesh Excise Act, 1968 (Andhra Pradesh Act 17 of 1968 ). These amendments are challenged as arbitrary, illegal, -ultra vires and unreasonable and also offending Articles 14 and 19 (1) (g) of the Constitution of India.

( 2 ) AS common questions of law and fact are involved in this entire batch of writ Petitions, they are being disposed of by a common judgment.

( 3 ) THE main grievance of

Click Here to Read the rest of this document