JUDGMENT - A.P. SHAH, J.:---The petitioner is a company engaged in manufacture of acetic acid, acetic anhydride and certain other chemicals. These chemicals are manufactured from rectified spirit. The State of Maharashtra has framed the Bombay Rectified Spirit (Transport in Bond) Rules, 1951 (for short "the Rules") for transport of such rectified spirit on terms and conditions specified therein. The petitioner company has been issued requisite licence for transport, possession and use of rectified spirit for manufacture of chemicals. The petitioner company has been allowed to purchase, transport, possess and use rectified spirit under bond and under excise supervision pursuant to R.S. II licence.

2.Rule 8 of the aforesaid Rules as it stood at the relevant time reads as follows:

"8(1). On arrival of the consignment at the bounded laboratory, the officer-in-charge shall compare the particulars given in Part II with those in Part III of the pass, shall examine the seals and if he has no reason to believe that the consignment has been tempered with, he shall admit the consignment into the laboratory.

(2) The officer-in-charge shall then draw samples from each case or drum and examine them

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