No retrospective omission is permissible.

B. Subhashan Reddy, C.J:

The constitutionality of Governmental Orders contained in G.O. Ms. Nos.128, 129 and 130 Prohibition and Excise (VI) Department, dated 8.7.2002 has been assailed in this batch of writ petitions. Of course, there is a writ appeal filed against the interim order passed in W.P.M.P. No.34563 of 2002 in W.P. No.25181 of 2002. But the said writ appeal gets disposed of in view of the disposal of these writ petitions themselves.

2. We refer all the writ petitioners as the petitioners; the State Government as the Government; the Commissioner of Excise as the Commissioner and the District Collector as the Collector.

3. The petitioners are the licensees of retail outlets set up pursuant to the licences issued during the last excise year 2001- 2002. The excise year commenced on 1.8.2001 and expires on 31.7.2002. While the wholesale distribution is controlled by the State through the Tamil Nadu State Marketing Corporation, which supplies the Indian Made Foreign Liquor to the retailers like the petitioners, the retailers, including the petitioners, sell the same at the licensed premises. Privilege to vend the liquor in retail was being granted pursuant to Rules framed by virtue of rule-making power conferred by Secs.17-C, 17-D, 17-E, 18-B, 18-C, 20, 21 and 54 of Tamil Nadu Prohibition Act, 1937, hereinafter referred to as the Prohibition Act.

4. Tamil Nadu Liquor (License and Permit) Rules, 1981, were framed in exercise of the above statutory provisions. The said Rules contemplate issuance of various kinds of licences apart from retail, with which we are not concerned. F.L.1 related to licence for the grant of privilege of retail sale of bottled Indian-made foreign spirits or sale of foreign liquor. Persons making application for grant of retail licence had to remit the application fee of Rs.100, privilege fee of Rs.20,000 and a licence fee of Rs.5,000 and had to comply with some other conditions. The duration of the licence is one year under Rule 18. The conditions to be specified before such a privilege is granted and licence issued are enumerated in Rule 19 thereof. If the licence was granted, then the licensee was entitled to apply for renewal under Rule 21 and the Authority there under was empowered to consider the same. In addition to the fees stated above, a security deposit of Rs.5,000 was to be made for Form F.L.1 licence.

5. The Tamil Nadu Liquor (Retail Vending) Rules, 1989, were framed repealing the above Rules of 1981 in so far as they relate to the retail vending of the Indian Made Foreign Spirits and Beer and in fact, it is explicit from the very title of the Rules of 1989. It became effective from 1st of June, 1989. Rule 3 provides for the grant of privilege by mode of auction. Rule 4 empowers the Government to fix the maximum number of shops to be established in the State, the Commissioner to allocate the shops to respective districts according to the needs and the Collector to identify the areas in which shops are to be opened in the district. Rule 5 deals with auction; Rule 6 with Earnest Money Deposit; Rule 7 with conduct of auction; Rule 8 with receipt of tender; Rule 9 with bidding; Rule 10 with remittance of privilege amount by auction purchaser; Rule 11 with confirmation of sale privilege; Rule 12 with mode of dealing with earnest money; Rule 13 with grant of licence and the deposit of the amount of Rs.100 towards the application, Rs.2,500 towards the licence fee for one year and Rs.25,000 towards security deposit. Rule 13-A enables grant of licence to nominees of public bodies to the extent provided in Rule 3 and with the same conditions as are applicable to new licensees. Rule 14 deals with renewal of licence. Other Rules need no mention. Under Sub-Rule 2-A of Rule 13 , the period of licence shall be for the period ending 31st May of the succeeding year unless otherwise specified in the licence issued in a particular case provided that the said period shall not apply to the licences renewed