JUDGMENT - R.G. DESHPANDE, J.:---In the present petition, the petitioner is challenging the order dated 22nd July, 1993 passed by the Secretary, Home Department, Government of Maharashtra (respondent No. 1), arising out of the order dated 14th May, 1992, passed by the Commissioner, State Excise, Maharashtra State, Bombay, in Appeal No. 55/1992 which, in its turn, arose out of the order dated 31st March, 1992, passed by the Collector, Aurangabad in Case No. 851/90.

2.The facts of the present case, in brief, are :

That the present petitioner - Uttam holds a licence of retail business in country liquor under Form No. C.L. III since 26th April, 1974, which was renewed from time to time. Petitioner -Uttam continued the said business till 1978 in the same style and capacity under the name and title "Madira Sagar".

3.In the year 1978 and, to be precise, on 21st November, 1978, the petitioner entered into an agreement with the respondent No. 2 - Pradeep for doing the business in partnership. This deed of partnership is dated 21st November, 1978, a copy of which is on the record of this petition at Annexure 'B'. Amongst other clauses of the partnership, there was a clause to the effect that t

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