B.P. Dharmadhikari, J.

1. Considering the nature of controversy, we are deciding the writ petition finally by issuing Rule and making it returnable forthwith, with the consent of parties.

2. Both sides have filed written notes of arguments. Petitioner has been paying costs of supervision as per 6th wage revision for State Government employees from 22.4.2009. Challenge in the petition is expressly restricted to its retrospective levy and recovery for the period from 01.01.2006 till 31.03.2009.

We, therefore, find it appropriate to begin with settled legal position. It will be necessary to make a reference to Section 58A of the Bombay Prohibition Act, 1949 (hereinafter referred to as “the 1949 Act”), which reads thus :

"58A. Supervision over manufacture, etc. The State Government may by general or special order direct that the manufacture, import, export, transport, storage, sale, purchase, use, collection or cultivation of any intoxicant, denatured spirituous preparation, hemp, mhowra flowers, or molasses shall be under the supervision of such Prohibition and Excise or Police staff as it may deem proper to appoint, and that the cost of such staff shall be paid to the State Gover