H. Baruah, J.

1. In this writ petition, the petitioner(s) herein has challenged the vires of the Rule 242 and Rule 246 of the Meghalaya Excise Rules as amended by the Meghalaya Excise (Amendment) Rules, 2009 and notified vide notification dated 3rd July, 2009 contained under No. ERTS(E) 11/98/124 and published in the Gazette of Meghalaya 16th July, 2009 as well as Rule 373 of Meghalaya Excise (Amendment) Rules, 2008 as notified vide notification dated 2nd April, 2009 contained under No. ERTS(E)22/2008/23 and published in the Gazette of Meghalaya 9th April, 2009. Further petitioner(s) also have challenged the legality of the order dated 14.7.2009 issued by respondent No. 3 under No. K/EX/10/97/35.

2. The facts involved in this case are as follows:

Petitioner No. 1 is an association originally registered as "Shillong Wine Dealers Association" under the Meghalaya Societies Registration Act, (Act 7 of 1990) vide Registration No. SR/SWDA-598/94 of 1994 having its registered office at V.W Bonded Warehouse, Lower Lachumiere, Shillong-1, East Khasi Hills, Meghalaya. Subsequently on 18.8.2009 in the general meeting of the aforesaid "Shillong Wine Dealers Association" a resolution was a