( 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 more than 20 lakhs. Rs. 4,50,000/- per year. (b) If the sale is in other areas. Rs. 3,75,000/- per year. (ii) for item (2), the following shall be substituted, namely. (2) Retail shop licence referred to in clause (2) of Rule 3, in the case of. (a) City Municipal Corporations having population more than 20 lakhs. Rs. 1,12,000/- per year. (b) Other Corporations rs. 90,000/- per year. (c) City Municipal Council. Rs. 80,000/- per year. (d) Town Municipal Council/town Panchayat. Rs. 60,000/- per year. (e) Other areas. Rs. 45,000/- per year. (iii) for item (1), the following shall be substituted, namely. (4) Licence to clubs in case of. (a) City Municipal Corporation areas having population more than 20 lakhs. Rs. 50,000/- per year. (b) Other areas rs. 30,000/- per year. (iv) for item (7), the following shall be substituted, namely. (7) Hotels and Boarding House Licence referred to in clause (7) of Rule 3, in the case of. (a) City Municipal Corporation areas having population more than 20 lakhs. Rs. 1,65,000/- per year. (b) Other Corporations rs. 1,42,500/- per year. (c) City Municipal Council. Rs. 1,05,000/- per year. (d) Town Municipal Council/town Panchayat rs. 90,000/- per year. (e) Other areas rs. 67,500/- per year. (v) for item 9, the following shall be substituted, namely. (9) Refreshment from (Bar) Licence in case of. (a) City Municipal Corporation areas having population more than 20 lakhs. Rs. 1,35,000/- per year. (b) Other City Municipal Corporation areas. Rs. 1,12,500/- per year (c) City Municipal Council areas. Rs. 90,000/- per year. (d) Town Municipal Council/town Panchayat. Rs. 67,000/- per year. (e) Other areas rs. 50,000/- per year. (vi) for item (13), the following shall be substituted, namely. (13) Distributor licence. Rs. 1,50,000/- per year".

( 3 ) IT is submitted that, Rule 8 of the 1968 Rules requires payment of licence fee by the licensee for several kinds of licences and under the original Rules, as incorporated under GSR 90 published in the Mysore gazette dated 6-3-1969 the licence fee for the wholesale liquor trade was only Rs. 5,000/- per year if it was in respect of one district and if the area of business was more than one district an additional fee of Rs. 500/- was being collected for each one of the district. Likewise, for the retail sales of liquor the prescribed licence fee was Rs. 10,000/- per year and for refreshment rooms, the licence fee was prescribed at the rate of Rs. 10,000/ -. Subsequently the said rules came to be amended by the 1990 amendment Rules, under which the licence fee was enhanced to Rs. 50,000/- per annum in respect of CL-1 licence and an additional fee of rs. 500/- was collected in respect of business carried on by the particular licensee in more than one district. Likewise, the licence fee for retai