JUDGMENT :

Vijay Bishnoi, J.

1. The petitioners are the licence holders of the shops of selling Indian made foreign liquor and country made liquor in various locations of State of Rajasthan. They have filed these writ petitions being aggrieved with the action of the respondent - Excise Department of imposing penalty upon the petitioners for the reason that they have failed to achieve the target of selling the liquor as per the conditions of the agreement executed between them and the respondent - Excise Department or in other words for selling less quantity of liquor from the fixed target. The Excise Department has imposed the said penalties and demanded the same while invoking the provisions of Clauses 3.18(i) & 4.6 of the Excise and Temperance Policy for 2020-21 (hereinafter referred as "Excise Policy 2020-21").

2. Mr. M.S. Singhvi - learned Advocate General - Senior Counsel assisted by Mr. Girish Sankhla and Mr. K.S. Lodha has submitted that Division Bench of this Court at Jaipur Bench in Satveer Chaudhary vs. State of Rajasthan & Ors. (DBCWP No. 10936/2020) and other connected writ petitions decided on 08.12.2020 has dismissed the challenge of Clauses 3.18(i) & 4.6 of the Excise P