( 1 ) BY this petition, the petitioner prays:" (I) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the order of the third respondent in No. DTCR, 89/94-95, dated 3-6-1995 vide Annexure-G; (II) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the order of the second respondent in No. ECS/44/app/99, dated 19-8-1999 vide Annexure-J; (III) Grant all other consequential reliefs including costs deemed fit to grant in the circumstances of the case in the interest of justice and equity".

( 2 ) THE impugned Annexure-G is the order dated 3-6-1995 of respondentt 3-Deputy Commissioner (Excise), Tumkur District, Tumkur (herein,after referred to as 'r-3'), by which the petitioner-Distillery is directed to pay the total amount of Rs. 21,18,989/- towards the excise duty, sales tax and surcharge, for the unaccounted shortage of 11,624 litres of rectifird spirit from the petitioner-Distillery, on the assumption that the said rectified spirit had been illegally converted by the petitioner into Indian made Liquor ('i. M. L. ' for short) and had been sold in the market. The impugned Annexure-J, dated 19-8-1999