GOPAL RAO EKBOTE, C. J.

( 1 ) THESE writ petitions raise certain common questions. It is not necessary to mention the facts of all the cases in order to resolve the issues raised. We will however refer to particular facts of the writ petition whenever a special point is made in such a writ petition. For the purposes of common points we propose to mention the facts relating to W. P. No. 1435 of 1972.

( 2 ) FOR the excise year 1970-71, the petitioner was granted the lease to sell liquor in retail at Konathalapalli in Nandigama Taluk of Krishna District. The monthly rent agreed was Rs. 1,751. 00. The lease commenced from 1-10-1970.

( 3 ) FOR the months of October, Novermber and December, 1970 the petitioner lifter the monthly quota of the liquor as determined. From January, 1971 till the end of July, 1971 he however, did not lift the determine monthly quota of liquor. He also for the said months did not pay the monthly rentals.

( 4 ) FOR the abovesaid lapses on the part of the petitioner, his licence and the lease were suspended and cancelled on 4-7-1971. And on 29-7-1971 the group of shops which the petitioner had obtained on lease were re-auctioned. The reaction fetched a rental of Rs. 265. 00 for the rest of the excise year.

( 5 ) AS a result for the losses sustained by the Government a notice under the Madras Revenue Recovery Act was issued on 19-1-1972. The demand was for Rs. 7,804-76 Ps.

( 6 ) IN the counter, however, the demand is put at Rs. 14,133-75 ps. the break up of this demand is shown as follows :-- (1) Rs, 9,361/- as the issue price of the total quantity of short lifted quota of liquor amounting to 2,300 litres. The petitioner deposit of Rs. 3,100. 00 was adjusted towards the said amount due leaving a balance of Rs, 6,261/ -. (2) The total amount due towards rental is shown to be Rs. 7,872-75 ps.

( 7 ) IT is to challenge the said demand that the writ petition has been filed. A writ of certiorari is sought to quash the said demand notice.

( 8 ) THE first contention of the learned Advocates for the petitioner was that there is no provision to collect issue price for the unlifted quota of liquor after the period of the contract is over, The contention was that the only remedy available to the department for the recovery of such amount is under Rule 15 of the Andhra Pradesh Excise (Arrack Retail Vend Special Conditions of Licenses) Rules, 1969 hereinafter called the Retail Vend Rules. It was submitted that such a recovery is confined to the amount of deposit made and no more.

( 9 ) IN order to appreciate the implications of this contention, it is necessary to read to few provisions, it is necessary to read a few provisions of the Andhra Pradesh Excise Act, 1968, referred to hereafter as Act and the Retail Vend Rules and Retail Rules.

( 10 ) SECTION 17 of the Act enacts that the Government may, subject such conditions as they may deem ft to impose, grant for a fixed period to any person, at any place lease jointly or severally for the supply, manufacture or sale of any intoxicant.

( 11 ) THE explanation states that a lease shall not take effect until the licence is issued under the Act.

( 12 ) SECTION 21, which is a charging Section then enjoins that the government may levy an excise duty on any excisable article manufactured or produced in the State at such rate not exceeding the rates mentioned in the schedule, as may be specified in the notification.

( 13 ) SECTION 22 then lays down the modes of levying duties. Clause (a) of that section enacts that the excise duty under Section 21 shall be levied rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State.

( 14 ) SECTION 65 relates to recovery of Government dues. In so far as it is revenant it reads:" (1) The following moneys, namely:---- (a) all excise revenue, (b) any loss that may accrue when, in consequence of default, a lease under Section 17 has been t

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