R.K. AGRAWAL, J.

1. In all these writ petitions the petitioners have challenged the vires of Rule 14 of the Uttar Pradesh Excise (Settlement of Licences for Retail Sale of Country Liquor) Rules, 2001 (hereinafter referred to as the Rules) insofar as it relates to levy of excise duty on unlifted quantity of quota as ultra vires the U.P. Excise Act, 1910 and for quashing of the notice issued by the authorities demanding deposit of excise duty on the unlifted quantity of country liquor by the respective petitioners. Civil Misc. Writ Petition No. 171 of 2002 is being treated as the leading case and the facts giving rise to the said writ petition are as follows:

The petitioners had been granted licence under the provisions of the Rules for retail vend of country liquor shop in the district of Sant Ravi Das Nagar, Bhadohi for the Excise Year 2001-02. The petitioners could not lift the minimum guaranteed quantity of quota for the month of December, 2001. On 10th January, 2002 the petitioners received separate notices from the Collector demanding a sum of Rs. 1,62,000/- being the excise duty at the rate of Rs 60 per bulk litres on the monthly quota of 2700 bulk literes (in the case