Briefly stated, the petitioner holds a licence under the Kerala Abkari Act and Rules made thereunder for the manufacturing of IMFL. It is clear that the State also has deployed certain staff belonging to its Excise Department at the petitioner's unit with a view to safeguarding its revenue interest. In terms of Section 14 (e) of the Kerala Abkari Act, the State recovers the cost of such tax from the licensee. Though it had originally been levied at 25% of the average of the scale of pay applicable, through Exhibit P3 it was revised, holding that under Rule 146 of part I KSR 25% of the maximum of scale of pay had to be recovered.

2. When the revision of levy had been challenged, this Court through Exhibit P4 judgment held that the licensee was liable to pay leave salary and pension contribution only at 25% of the average scale of pay. This Court has also further directed the respondents to calculate the excess amounts collected and adjust it against the future liability.

3. When the petitioner sought the benefit of Exhibit P4 judgment, the fourth respondent through Exhibit P8 order has taken a stand that the judgments in Exhibits P4 and P5 apply only to those parties to the sa