JUDGMENT :

D.P. Mohapatra, J. - These seven writ applications raise common questions of facts and law. By consent of the learned Counsel appearing for the parties, the cases were heard together. They are being disposed of by this judgment.

2. The Petitioners were importers and wholesalers of Indian made foreign liquors (for breavity referred to as ?IMFL?) in different districts in the State. They were issued licences in Form No. F. L. I. for sale to retailers and licences in Form No. FL. 16 authorising them to import foreign liquor. The retailers also held licences for retail vend of the liquor. Such sale is commonly referred to as ?sale to trade?. The Petitioners were required to deposit a lump sum amount with the State Govt. for payment of excise duty. According to the prevailing practice the Petitioners used to import the foreign liquor from other States and the duty payable by them was being adjusted from the lump sum deposit made with the State Government and further sums were being deposited by the Petitioners as and when required by the authorities. The IMFL was stored in bonded warehouses under the control of the Petitioners. When a retailer wanted to purchase any stock from