BARMAN, C. J.

( 1 ) THE petitioners challenge the validity of the amended Rule 103 (1) of the Orissa excise Rules, 1965 framed by the Board of Revenue, Orissa and pray for refund of the excess fee illegally collected from the petitioners in circumstances hereinafter stated.

( 2 ) ON August 14, 1965, the Board framed Rule 103 (1) which provided as follows: "the fees for licenses for the retail vend of country spirit, fermented tari, Pachwai, Ganja and Bhang shall be fixed by auction subject to a reserved fee sanctioned in each case by the Commissioner".

( 3 ) BY a notification dated January 28, 1966, the Board amended the 1965 rules. The impugned amended Rule 103 (1) reads as follows: "the fee for licenses for the retail vend of country spirit, fermented Tari, pachwai, Ganja and Bhang as well as for the retail sale (hereinafter referred to as "off sale" or "vend") of foreign liquor shall be fixed bv auction subject to a reserved fee sanctioned in each by the commissioner".

( 4 ) A sale notification was issued under Rule 103 (1) of the Board's Excise Rules 1965 as amended on January 28, 1965 by which the Board of Revenue, Orissa required that all license fees for retail "off" ven