DWARKA PRASAD GUPTA, J.—These 15 writ petitions arise in similar circumstances and as common questions of fact and law are involved in these petitions, they are disposed of by a common order.

2. The petitioner in each one of these writ petitions carries on his business of retail sale of country liquor within the Municipal limits of the City of Udaipur, having obtained the exclusive privilege for retail sale of country liquor from the State Government. The case of the petitioners is that the Rajasthan State Government is bringing rectified spirit within the Municipal Limits of Udaipur Municipal Council from outside such limits and the same is kept or deposited by it in the Excise Wee House situate within the Municipal limits of the Udaipur Municipal Council. According to the petitioners, country liquor of various varieties is prepared at the Excise Ware House, Udaipur from the rectified spirit which is brought by the State Governmeat within the Municipal limits of Udaipur Municipal Council and as such octroi could only be charged from the petitioners in respect of the rectified spirit which is brought within the Municipal limits, if at all. The petitioners case further is that the pr

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