1The Judgment delivered by T. L. Viswanatha Iyer, J.- The main question arising for consideration in the writ appeals is the validity or otherwise of the levy and collection made under R.8(1) of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 (to which we shall hereinafter refer as the Disposal in Auction Rules), as amended in March 1993, on the designated quantum of rectified spirit permitted to be imported from outside the State by licensees of the privilege of vending arrack in independent shops in the State. The learned Single Judge held that the levy was void. He allowed the writ petitions filed by the abkari contractors, and directed refund of the duty so levied and collected. The State and its officers in the Commissioner-ate of Excise are in appeal before us.

2 The law relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor in the State is the Abkari Act 1 of 1077 M.E. (The Act, in the further discussion), which was in force in the erstwhile Cochin area of the State and was extended to the whole of Kerala with effect from May 11, 1967 by the Cochin Abkari (Extension and Amendment) Act, 10 of 1967, and the various rules an