JUDGMENT :

K.C. Sood, J.

The petitioners, being successful bidders in the auction were licensees for L-2 and L-14 liquor vends for retail sale of Indian made Foreign Liquor and Country Liquor at various places in the State of Himachal Pig mesh for the year 1996-97. The auction amount is paid as annual license fees under the Himachal Pradesh Liquor Licensing Rules, 1986, hereinafter referred to as "Liquor License Rule".

2. The petitioners would purchase liquor, for retail sale, from the wholesale L-1 and L-13 licences. The liquor so purchased used to be lifted from the ware-houses after due verification of the payment of Excise Duty and sales Tax by the Excise Department. The petitioners were also successful bidders, in the auction, for the retail sale of Indian Made Foreign Liquor and Country Liquor for the year 1997-98. They were granted L-2 and L-14 licenses for the same vends which they were holding for the year 1996-97.

3. The license for retail vends is granted for one year and terminates on 31st of March every year. New licenses are granted for the ensuing year with effect from 1st April each year.

4. On the mid-night of March 31, 1997, the Officers of the Excise Department survey