NAGENDRA PRASAD SINGH, J.

1. These two writ applications arise out of the same controversy. In C. W. J. C. No. 1417 of 1973, the petitioners are the State of Bihar and the Commissioner of Excise, Bihar; and in C. W. J. C. No. 1361 of 1973, the petitioner is Messrs. S. K. G. Sugar Ltd. (hereinafter referred to as the "Petitioner"), whose tender for supply of country spirit to the Government warehouses in Bihar for the period commencing from the 1st April, 1968 to the 31st March, 1971 had been accepted by the State Government. As common questions of law and fact are involved in the two writ applications, they have been heard together and this judgment will govern them both.

2. In exercise of the powers conferred under Sec.22 of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the "Act"), read with clause 218 of the Instructions issued by the Board of Revenue, Bihar (hereinafter referred to as the "Board"), in exercise of its powers under Section 90 of the Act, tenders were invited for supply of country spirit to Government warehouses for the period commencing from the 1st April, 1968 to the 31st March, 1971. The petitioner, along with several others, filed it