JUDGMENT :

S. Sujatha, J.

Since these petitions involving similar and akin issues, they have been considered together and are taken up for final disposal by this common order.

2. The petitioner has sought for a declaration, to declare Rule 20(2) of the Karnataka Excise (Possession, Transport, Import and Export of Intoxicants) Rules, 1967 ('Rules' for short) issued under the Karnataka Excise Act, 1956 ('Act' for short) is ultra vires Section 71 of the Act, the same should be read as being directory and not mandatory in nature, inter alia, seeking a direction to respondent No.2, not to withhold the processing of petitioner's application for export permits further to expeditiously process the same. The Official Memorandum bearing No. EXE/BACARDI/01/EXPR/2018 19 dated 05.04.2019 is also challenged as being arbitrary and illegal.

3. The petitioner, a company registered under the Companies Act, 1956, is engaged in the business of manufacturing and selling alcoholic beverages from its distillery located in Nanjangud, Karnataka. The manufactured liquor is supplied within the State of Karnataka and exported to other States in India as well.

4. In cases where the petitioner intends to export liqu