1. As the issue involved in all these writ petitions is one and the same, all the writ petitions are disposed of by this common order.

2. Heard Mr.R.Muthukumarasamy, learned Senior Counsel appearing for the petitioners and Mr. P.H. Arvind Pandian, learned Additional Advocate General assisted by Mr.R.Rajeswaran, learned Special Government Pleader and Mr.N.Sakthivel, learned Government Advocate, appearing for the respondents.

3. In all these writ petitions, the Government Order in G.O. Ms. No: 50, Home, Prohibition and Excise (VIII) Department dated 29.10.2012 passed by the 1st respondent herein, has been called in question, seeking to quash the same as illegal, arbitrary, discriminatory and violative of Article 14 of the Constitution of India. By the said Government order, an amendment was made to the Condition No: 7 of License in Form FL-2 of the Tamil Nadu Liquor (License and Permit) Rules 1981.

4. According to the petitioners, they are running recreation clubs, selling alcohol/liquor for human consumption holding FL-2 license. The clubs have to obtain a license as per Section 17-C of the Tamil Nadu Prohibition Act, 1937 (hereinafter referred to as 'the Act'), in order to possess and supply the Indian Made Foreign Spirits and Foreign Liquor to Foreign Tourists, Foreigner–Resident in India and Citizens of India for consumption within the licensed premises of the petitioners' club. Section 21 of the Act prescribes the forms and conditions of license and permits. As per the powers granted under Section 17-C of the Act, the State Government had enacted the Tamil Nadu Liquor (License and Permit) Rules, 1981 (hereinafter referred to as 'the Rules'), in order to streamline the procedure for obtaining licenses for the sale of IMFL and Foreign Liquors. Rule 17 of the said Rules prescribes various kinds of licenses issued for privilege of sale of IMF Spirits in retail under Section 17-C of the Act or for sale of Foreign Liquors. There are eleven types of licenses issued under the Rules for various persons or institutions. The license in FL-1 is for the grant of privilege of retail sale of IMP spirits or sale of foreign liquors, carried on by the Tamil Nadu State Marketing Corporation Limited (hereinafter referred to as 'the TASMAC'), who is the sole selling agent in so far as the State of Tamil Nadu is concerned. Similarly FL-2 license is granted for the non–proprietary club for supply to its members. The license in FL-3 is issued for the Star hotels for the supply to foreign tourist and foreign resident Indian holding personal permits and also citizens of India holding personal permits for consumption within the licensed room of the hotel or for removal to their permit rooms in the same hotel in which they stay, for consumption there.

5. Petitioner-clubs have to obtain FL-2 license for the possession and supply of liquors on payment of the application fee, license fee and privilege fees as fixed by the Government. They have paid the prescribed fees and the Bars are being run for the past several years catering to the needs of the foreign tourists. Rule 25 of the Rules prescribes the general conditions applicable to license issued under the Rules. Apart from the days ordered by the Collector for the closure of the licensed premises, Rule 25–II(a) proviso made compulsory that there would be no sale of liquor by licenses holding FL-2 license on the following days :-

a. Thiruvalluvar Day falling on the month of January

b. Gandhi Jayanthi Day, namely the 2nd October, and

c. Birthday eve of Nabigal Nayagam, in every year

The statute mandates that the FL-2 licensee should close the licensed premises on the above said days.

6. Similarly, the conditions annexed to the various license also prescribe the number of holidays for each licensed premises. As per the conditions, the following days were declared as holidays in respect of the said licenses :-

Petitioner-clubs follow the above said Rules and closed the licensed premises fo