By Notice Inviting Tender (for short 'NIT'), issued on 18.1.2006, by the Collector of Excise, West Tripura, tenders were invited for settlement of retail vend of Foreign liquor and Country liquor in respect of various shops/locations as mentioned in the NIT with the » MRF fixed for the year 2006-07.

2. The appellant herein, who was a licensee for retail vend of India made Foreign liquor/Country liquor in respect of the shop/location, in question, has put to challenge, on various grounds, the said NIT by filing a writ petition under Article 226 of the Constitution of India, which gave rise to W.P.(C) No. 118 of 2006, one of the grounds of challenge being that the Tripura Excise Act and Tripura Excise. Rules do not permit granting of settlement of retail vend of India made Foreign liquor/country liquor by taking resort to tender process.

3. The respondents herein resisted the writ petition by contending, inter alia, that theNIT, issued by the respondents, is in accordance with law. As the writ petition has been dismissed by judgment and order, dated 4.8.2006, the writ petitioner is, now, before this Court with the present appeal.

4. We have heard Mr. Somik Deb, learned