( 1 ) THE petitioner, M/s. Ranganatha associates, a firm of partners, is the purchaser of the exclusive privilege of retail vend of arrack in the Bangalore urban district for the year commencing from the 1st of july, 1987. In this writ petition, petitioner challenges the legality and correctness of the condition requiring him to pay sales tax on the excise duly on arrack and the bottling charges of arrack. Petitioner also assails the constitutionality of the 46th amendment. The vires of Section 5 (3-d) of the Karnataka Sales Tax Act, 1957, is also challenged.

( 2 ) UNDER the Karnataka excise (lease of the rights of retail vend of liquor) rules, 1969, arrack is required to be supplied to the petitioner and, in turn, sold in retail by him, in sealed bottles. Under Rule 2 of the Karnataka excise duties rules, 1958 (referred as 'the rules' hereinafter), excise duty is payable on arrack when arrack is issued from any distillery, warehouse or place of storage. Petitioner before obtaining delivery of arrack in bottles is required to remit the price of the arrack and the excise duty to the government; and at the time of obtaining delivery of arrack in bottles pay the bottling charges to th

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