A.L.Bahri, J.

1. Vide this order a bunch of Civil Writ Petitions (C.W.Ps. Nos. 5085, 5086, 5501, 5502, 5503, 5513, 5514, 5988, 5989-A, 6060, 6062, 6305, 6306, 6487, 6488, 6987, 7523, 7552, 7668 and 8521-22 of 1992) are being disposed of as the question of fact and law involved therein is common. The main judgment is prepared in C. W. P. No. 5085 of 1992 (K. K. Mittal and Co. v. Union of India).

2. The petitioners in all the cases are L-13 licensees of liquor. They deal with the sale of country liquor and have been granted licences for the period April 1, 1992, to March 31, 1993. The licences have been granted to them at a fixed licence fee. At the time of purchase of liquor, income-tax at the rate of 15 per cent, was charged by the distilleries. Some of the distilleries have also been impleaded as respondents. Apart from the income-tax, an additional surcharge at the rate of 1.8 per cent. of the total purchase price is also being charged. The distilleries are supposed to deposit this amount deducted towards income-tax into the treasury. Those distilleries are respondents Nos. 3 to 6. The petitioners purchased country liquor from them at the price fixed by the Excise and Tax