V.K.SINGHAL
KARNATAKA WINE MERCHANTS ASSOCIATION (REGISTERED), BANGALORE – Appellant
Versus
STATE OF KARNATAKA – Respondent
( 1 ) ALL these writ petitions are disposed of by this common order since the controversy involved is common.
( 2 ) THE dispute is with regard to enhancement of the licence fee in respect of liquor under the Karnataka Excise (Sale of Indian and Foreign liquor) Rules, 1968. An amendment was made in sub-rule (1) of rule 8 of the said rules by which the fee was enhanced in respect of different types of licensees. Rule 8-A was also inserted on 18-6-1998 providing additional licence fee. Rule 8-A reads thus:"8-A. Additional licence fee. In respect of a licence granted under these rules an additional licence fee equivalent to fifteen per cent of the licence fee levied in respect of each kind of licence under Rule 8 shall be levied for a period of two years with effect from the First day of July, 1998 for the purpose of equity investment in the Karnataka Infrastructure Development and Finance corporation". The notification dated 18-6-1998 enhancing the licence fee in respect of different categories reads thus: (i) for item (1), the following shall be substituted namely. (1)Wholesale Licence : (a) If the sale is within the limits of Municipal Corporation having population
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