SANJEEV SACHDEVA, J.

1. Petitioner by the present petition has sought quashing of the order dated 08.05.1992 passed by the Commissioner of Excise and the memorandum dated 09.06.1992 issued by the Collector of Excise raising a demand on the petitioner for a sum of Rs.9,68,750/-pursuant to the order dated 08.05.1992.

2. The petitioner, India Tourism Development Corporation, a Government of India Undertaking incorporated under the Indian Companies Act, 1956, had applied for and obtained L–3 and L–5 licence for sale of liquor in the Bar located on the ground floor of the Hotel Janpath. The licence was granted for running and serving liquor in “ORBIT BAR”. The excise licence was for the period 1.4.1983 to 31.3.1984. The exact words used in the licence read:

S.No. Name of the Bar Name of attached Restaurants/ Dining Hall.

1. ‘OPEN HOUSE’ Open House Restaurant

2. ‘ORBIT BAR’ Attached Dining Hall of Orbit, Mandarian and Gulnar Restt.

3. The case of the petitioner is that the said Orbit Bar was located on the ground floor in the centre of Hotel Janpath and on three sides around the Bar, there was space for restaurants and on the fourth side there was a passage. The entire area wher