At one Mysore Excise (Disposal of Privileges of Retail Vend of Liquors) Rules 1967, Rule 19 The remaining charge is that the appellant did not "at once" apply for licences. Rule 20 (2) provides for the forfeiture of the deposits on failure to comply with the provisions of Rule 19. Under the Mysore Excise Licences (General Conditions) Rules, 1967 a licensee is required to commence his business on July 1. The purpose of the Act and the Rules is achieved if the application for licence is made within sufficient time so as to enable the issue of licences before July 1. Having regard to the object of the Act and the Rules the expression "at once" in Rule 19 sub-rule (1) means within a reasonable time before July 1. It could not have been intended that the deposits would be forfeited where the purchaser applies for licence within a reasonable time. The appellant sufficiently complied with Rule 19 sub-rule (1) by applying under Ex. B, to the Excise Commissioner for permission to obtain licences and by applying to the Divisional Commissioner on June 18 for the issue of licences. (P.B. Reddy v. State of Mysore, AIR 1969 SC 655 (660)