D. Y. CHANDRACHUD, J.

( 1 ) BY these proceedings under Article 226 of the Constitution, a declaration has been sought to the effect that the expression "maximum Retail Price" as defined in Rule 2 (d) of the Maharashtra potable Liquor (Fixation of Maximum Retail Prices) Rules 1996 excludes octroi duty. An appropriate writ has been sought for quashing and setting aside a circular dated 23rd January, 2005 issued by the Commissioner of State Excise in the State government. By that circular, an earlier direction dated 8th october, 2001 came to be rescinded and it was clarified that the maximum retail price shall be declared so as to include octroi duty.

( 2 ) IN our view, the answer to the petition lies in the plain language of Rule 2 (d ). Rule 2 (d) defines the expression "maximum retail Price" as follows : "2 (d) "maximum Retail Price" means maximum price at which potable Liquor on pack form may be sold to ultimate consumer and there shall be printed on each pack the words "maximum or Max. Retail Price ______ (inclusive of all taxes and duties)" or in the form "mrp Rs. _______ (inclusive of all taxes and duties)" explanation.- for the purpose of this clause, "maximum Retail