S.N.P.Singh, J.

1. In this application under Articles 226 and 227 of the Constitution the petitioners, Shaw Brothers, have challenged the validity of the order of the Commissioner of Excise, Bihar (opposite party No. 2) as intimated to the petitioners by the Superintendent of Excise (opposite party No. 1) by Memo No. 177(10)E, dated the 1st of February, 1968, a copy of which has been made Annexure "I" to the application, and the order dated the 30th of July, 1968, passed by the Board of Revenue, Bihar in Excise Case No. 85 of 1968, a copy of which has been made Annexure "9" to the application. The petitioners have made a prayer for quashing the aforesaid two orders by ah appropriate writ.

2. The petitioners are wholesale dealers in foreign liquor and they hold a license for sale of foreign liquor (overseas and India made) to the trade, that is, other licensed dealers. The petitioners are required to pay fee annually for the license granted to them. By annexure 1 to the application, the Superintendent of Excise, Patna, directed the petitioners to deposit a sum of Rs. 13,840.00 as the amount of license fee for the year 1967-68. As stated in the application, the petitioners pa