Civil Misc. Writ Petition No. 584 of 1999 has been filed by Rajesh Kumar Tiwari whereas Civil Misc. Writ Petition No. 585 of 1999 has been filed by B. D. Tiwari wherein identical relief for quashing the order dated 21st March, 1999 passed by the Excise Commissioner, U. P. Allahabad has been sought. They further seek refund of Rs. 11,33,500/- paid by the petitioner in Writ Petition No. 584 of 1999 and Rs. 3,13,550/- on foreign liquor and Rs. 22,683/- on low strength rum paid by the petitioner of Writ Petition No. 585 of 1999 as difference of the excise duty on the left over stock of previous year 1998-99.

2. Briefly stated the facts giving rise to the present petitions are as follows.

3. Rajesh Kumar Tiwari has been granted a licence in Form FL-2 for the wholesale vend of foreign liquor for the Excise Year 1999-2000 whereas B. D. Tiwari alongwith other fifteen persons has been granted a licence jointly in Form FL-5a for the retail vend of foreign liquor, comprising of 73 shops and licence in Form CL- 5b for the retail vend of country liquor comprising of 97 shops in the District of Kanpur Nagar for the Excise Year 1999-2000. Under the terms and conditions of the lic