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 adopted to alter its name from "Shillong Wine Dealers Association" to "Meghalaya Wine Dealers Association" with immediate effect and on the same date the petitioner No. 2 being the Secretary of the association (elected as Secretary vide resolution No. 2) submitted an application to the Registrar of societies. Government of Meghalaya, Shillong to approve the resolution No. 2 so adopted on 18.8.2009 in its general meeting in regard to change/alteration of the name of the association from "Shillong Wine Dealers Association" to "Meghalaya Wine Dealers Association" and also to do the needful. It is claimed by the petitioner(s) that the petitioner association is a legal person having been constituted of Members and is entitled to all rights, privilege and protection guaranteed under the constitution of India and the law for the time being in force.

3. Petitioner association as contended is composed of 20 members associated with the business of Bonded Warehouse for storage of liquor, i.e., Indian Made Foreign Liquor ('IMFL'), 150 numbers of members of retail sellers of IMFL and 12 numbers of members having Bar in the State of Meghalaya. All the members of the petitioners' association have got common grievances and accordingly had taken up the matter with the Government of Meghalaya in the name of the association. It is contended that since the members have got a common cause of action they filed the instant writ petition in the name of association jointly to avoid multiplicity of litigation. The members of the association having obtained licences are dealing in business of liquor within the State of Meghalaya by obtaining licences from the respondent authorities by paying stipulated license fee before issuance of licence followed by advance payment of excise duties import dudes, countervailing duty, gallonage fees, etc., as well as security deposit paid in advance in the following scale.

Licencees Present security deposit

Bonded warehouse Rs. 5,000

IMFL Retail Licence Rs. 2,000

Bar Licence Rs. 1,000

While the members of the petitioners' association running the business in liquor on the basis of the licences granted to them by the respondent authorities by notification dated 3.7.2009 contained under No. ERTS(E)11/98/124 and published in the Gazette of Meghalaya 16th July, 2009 Rule 246 (unamended) of the Meghalaya Excise Rules ('the Rules') have been amended while vide notification dated 2nd April, 2009 contained under No. ERTS(E)22/2008/23 and published in the Gazette of Meghalaya 9th April, 2009 a new Rule 373 has been added to the Principal Rules. The amended rules may be reproduced as under:

Rule 246. For existing Rule 246 of the Principal Rule, the following shall be substituted, namely - "Security Deposit" - an advance deposit pledged as Security in favour of