JUDGMENT :

Heard Mr. I. Choudhury, the learned Senior counsel assisted by Mr. N. J. Khataniar and Mr. B. Kaushik, the learned counsel appearing on behalf of the petitioners and Mr. K. P. Pathak, the learned Standing counsel appearing on behalf of the Excise Department. I have also heard Mr. B. Choudhury, the learned Standing counsel appearing on behalf of the Finance Department.

2. All the writ petitions have been taken up together as the facts involved therein are similar and the issue is same. For the purpose of appreciating the dispute involved herein, it would be relevant to take note of that the petitioners herein in the batch of writ petitions were earlier running their business as “Bonded Warehouse” within the meaning of Rule 2(ii) of the Assam Bonded Warehouse Rules, 1965. For the purpose of convenience, the said Rule is quoted hereinbelow:

“2(ii) “Bonded warehouse” means the premises or any part of the premises approved and licensed for deposit or storage of spirits on which duty has not been paid;”

3. A perusal of the above Rule would show that a “Bonded Warehouse” means