Nagendra Rai, J.

1. Both the cases involve the same question of law and as such, they have been heard together and are being disposed of by this common judgment.

2. The question which involve for determination in this case is as to whether a notification issued by the Government of Bihar dated 11.6.1996, which was published in the official Gazette on the same date revising the rate of duty on Indian Made Foreign Liquor (hereinafter referred to as IMFL) and bear, will come into force from the date of printing in the official Gazette or it will come into force from the date it was made available to the public or known to the persons having concerned with the same.

3. The petitioner in C.W.J.C. No. 10969 of 1999 filed the present writ application challenging the order dated 1.9.1997 passed by the Superintendent of Excise, Hathidah Distillery, Hathidah, respondent No. 6, by which it has been directed to deposit Rs. 11,75,525.00 by way of difference between the duty prevailing between 11.6.1996 and 21.6.1996 as enhanced duty on IMFL/bear and the order dated 14.6.1999 passed by the Commissioner of Excise, Bihar dismissing the appeal against the said order and the order dated 4.10