1. Ext.P7 order passed by the Commissioner of Excise cancelling the licences issued to the petitioner to run toddy shop Nos.1 to 5 , 12 and 13 in Group No.1 of Kalpetta Excise Range is under challenge in this writ petition. Ext.P7 order was passed pursuant to a report of analysis which disclosed that toddy which was seized from shop No.2 of Group No.1 of Kalpetta Excise Range contained starch thereby violating rule 9(2) of the Kerala Abkari Shops Disposal Rules, 2002. The petitioner contends relying on the decision of a learned single Judge of this Court in Balu v. State of Kerala, 2007(1) KLT 401 that addition of starch to toddy does not attract sections 56 and 57(a) of the Kerala Abkari Act for the reason that addition of starch does not add to the actual or apparent intoxicating quality or strength of toddy. Referring to the decision of the Apex Court in State of Kerala v. Unni, 2007 (1) KLT 151 (SC) it is contended that though rule 9(2) of the Kerala Abkari Shops Disposal Rules, 2002 was declared ultravires by the Apex Court and rule 9(2) was later amended, no material change has been brought about to the rule and therefore the petitioner is not liable to be proceede