JUDGMENT

A. K. PATNAIK, J. : The petitioner was a licence in re¬spect of three I.M.F.L. ‘OFF’ shops in the district of Balasore for the years 1997-98, 1998-99 and 1999-2000. For each of the three shops, an agreement was executed between the petitioner and the Collector, Balasore which, inter alia, provided that the petitioner will sell a minimum guaranteed quantity (for short, ‘M.G.Q.’) per month. The petitioner submitted a representation dated 5.12.2000 for reduction of M.G.Q. for the said three shops and by order dated 26.4.2002, the Government of Orissa in the Excise Department allowed a reduction of 20% on the existing M.G.Q. for the three shops for the years 1997-98, 1998-99 and 1999-2000. Pursuant to the said order dated 26.4.2002, the peti¬tioner has been asked to deposit arrear government revenue amounting to Rs.59,79,401/- towards short-drawn M.G.Q. of I.M.F.L. and Beer for the aforesaid three shops during the years 1997-98 to 1999-2000 by a demand notice dated 22.7.2003 issued by the Superintendent of Excise, Balasore in Annexure-9 to the writ petition. Aggrieved, the petitioner has filed this writ petition under Article 226 of the Constitution praying for quashing the sa