JUDGMENT

D.S. Mathur, C.J. - This order shall govern special appeals Nos. 272 to 275 and 284 of 1973 by the State of U. P. and the Excise Commissioner to challenge the order of a learned Single Judge of this Court holding that Rule 7 (3) of the U. P. Bottling of Foreign Liquor Rules, 1969, is invalid on the ground that no service was rendered by the appellants when they maintained a staff for supervising the botting of the liquor. The respondents in these appeals are various distillers manufacturing Indian made foreign liquor which is bottled under the supervision of the Excise Staff. Excise duty on the liquor is paid only after the bottles of foreign liquor are issued from the bonded warehouse.

2. It is not in dispute that excise duty and also bottling charges at the rate of 14 paise per bottle for foreign liquor and 5 paise per bottle for bear is recovered. The imposition of the excise duty and the bottling charges is not in dispute in the present case. What has been challenged is the additional imposition of the charges under Rule 7 (3) which runs as follows :-

"The Excise Commissioner shall decide the strength of Excise personnel necessary for the proper supervision of the opera