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 price of rectified spirit which is brought by the State Government within Municipal limits is about 80 paise per litre whereas the price of the country liquor of various varieties, which is sold to the petitioners by the State Government, varies from Rs. 7.36 per litre to Rs. 23.8 per litre. The petitioners, therefore, contend that no octroi is chargeable on the price of the country liquor, which is sold or supplied to them by the State Government from the Excise Ware House at Udaipur and if anything can be charged at all, then it could be only Excise duty, payable by the State Government in respect of the rectified spirit brought by it within the Municipal limits of Udaipur. Mr. Hastimal, appearing for the petitioners, contended that the charging of octroi on the issue price of the country liquor supplied to the petitioners from the Excise Ware House at Udaipur, in accordance with the provisions of Rule 34-A of the Rajasthan Municipalities (Octroi) Rules, 1962 (hereinafter referred to as "the Rules"), which provide for determination of the amount of octroi on the value of the country liquor delivered to the petitioners from the Excise Ware House are ultravires of the Constitution of India as well as of sec. 104 of the Rajasthan Municipalities Act, 1959 (hereinafter referred to as "the Act")

3. The reply of the respondents is that the provisions of rule 34-A of the Rules are valid and that octroi is rightly charged on the issue price of the country liquor supplied to the petitioners from the Excise Ware House. The case of the respondents is that the sale of country liquor to the petitioners takes place as soon as a contract is entered in to between the State Government and the petitioners in respect thereof, on account of the grant of exclusive privilege for the sale of country liquor to the petitioners and that it is only the country liquor which is lifted by the petitioners for consumption, use and sale within the Municipal limits which is subjected to payment of octroi. It is contended by the respondents that rectified spirit was not sold in the market as such and that merely bringing of rectified spirit in the bonded Ware House, which is situated within the Municipal limits, for giving delivery of liquor to the various contractors having their shops in the Udaipur District does not tantamount to bringing liquor for purposes of sale, consumption or use within the Municipal limits. According to the respondents, the goods are deposited in the bonded Ware House and octroi is chargeable on such goods of which the delivery is taken therefrom by the petitioners for sale, use or consumption within the Municipal limits. Mr. Mardia appearing for the State tried to defend the validity of rule 34 A of the Rules and the charging of octroi on the issue price of c

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