Sunil Ambwani, J.

1. We have heard learned counsel appearing for the parties.

2. The State of Rajasthan has filed a reply stating therein that the licenses were given for sale of Lanced Poppy Heads (LPH) under the Rajasthan Narcotic Drugs and Psychotropic Substances Rules, 1985. Rule 33 provides for issuing license. Rule 34(1) provides for sale of Lanced Poppy Heads required by Rule 32 in two classes, namely, license in Form NDPSL-7 for the wholesale vend of Lanced Poppy Heads; and (b) license in Form NDPSL-8 for the retail vend for Lanced Poppy Heads. Sub-rule (2) provides that the number of license for sale of Lanced Poppy Heads by wholesale or retail shall be fixed from time to time for each area by the Commissioner of Excise and shall be disposed of by auction by the District Excise Officer or tender by the Commissioner of Excise in accordance with the procedure prescribed for auction/tender of country liquor licenses in Chapter VII of the Rajasthan Excise Rules, 1956. The license under Rule 35 has to be issued for a period of one year not exceeding beyond the 31st March of the next year. Rule 36 provides for revocation of license. Rule 38 provides for the excise duty on