SATISH CHANDRA, C. J.

( 1 ) TWO principal questions of law require consideration by this Full Bench. The first is whether the restriction imposed by the Excise Commissioner that all excise shops shall, with effect from december 20, 1980, remain closed on Friday also, will apply to the pre-existing licensees of excise shops. The second question is whether the variation of the strength of liquor is valid.

( 2 ) WE shall take up the question of Friday closure first. The wholesale and retail sale of liquor and other excisable articles is generally permitted by auctioning shops of various places to the highest bidder. This is an auction system of sale of excise shops.

( 3 ) PREVIOUSLY, according to paragraphs 351 and 352 of the U. P. Excise Manual, the excise shops could ,be kept open till 10 P. M. On September 18, 1977, notifications were issued amending these rules and directing that the licensees of excise shops shall keep their shops open till 8 P. M. only. Thus, the business hours were reduced by two hours. The licensees of a large number of excise shops challenged these notifications by filing writ petitions. Those writ petitions came up for hearing before a Division Bench whose judgment is reported in G. C. Jaiswal v. Excise commissioner U. P. 1978 All LJ 802. The Bench held that the power to place restrictions and conditions subject to which license may be granted fell within the purview of Section 41 (c) (v)of the U. P. Excise Act (No. IV of 1910 ). Such restrictions and conditions could only be placed on licenses which may be granted thereafter. They will not be applicable to licenses already issued. Hence, the amending notification reducing the business hours of excise shops by two hours, was not applicable to existing licenses. The writ petitions were accordingly allowed and the authorities were directed not to enforce the notification dated September 18, 1977 on the existing licensees.

( 4 ) ON August 20, 1980, the Excise Commissioner issued another notification under Section 41 (c) (v) of the U. P. Excise Act seeking to amend Rule 13-B of the General Rules for conducting sales. This Rule 13-B laid down the days on which excise shops were to remain closed. In that rule, the amendment was to add "all Fridays" with the result that under it all excise shops were required to remain closed on Fridays as well. This notification was challenged by licensees of excise shops. Those group of writ petitions came up for hearing before another Division Bench. They were allowed by a iudg-ment which is reported in Darshanlal v. State of Uttar Pradesh (1981 UPTC 156 ). The Bench reiving on the earlier Division Bench decision of this Court in G. C. Jaiswal (supra), held that the amendment of Rule 13-B will be inapplicable to existing licensees. They agreed that such restrictions could be placed only at the time of the grant of the licences. The power to place restriction was prospective and could not affect licenses already issued. The writ petitions were accordingly allowed.

( 5 ) NOT to be outdone, the Excise Commissioner issued yet another notification on December 20, 1980. This was in exercise of the powers under Section 41 of the U. P. Excise Act. It again purported to amend the same Rule 13-B. The notification states that it has been made in supersession of earlier notification to amend the rules relating to "general conditions to be observed by all licensees," published with the Board of Revenue, U. P. order dated September 26, 1910 contained in Section XXXI of the U. P. Excise Manual Volume I, Second Edition, 1974. It goes on to amend Rule 13-B. There it says that in the rules relating to general conditions to be observed by all licensees contained in para 348 (7) of Section XXXI of U. P. Excises manual Volume I, Second Edition. 1974 for the rule as set out in Column I below the rule as set out in column 1 Column 2 existing Rule Rule hereby substituted. 13-B. All excise shops 13b. AH excise shops, of every (including foreign l