Judgement

RAY, C. J.:-These appeals by certificate turn on the question as to whether the excise license granted to the appellants rendered them liable to pay the stipulated lump sum mentioned in the license.

2. These appeals relate to country liquor licenses (a) for the years 1962-63 and 1963-64; (b) for the years 1967-68 and (c) for the years 1968-69. 1969-70 and 1970-71.

3. For the years 1962-63 and 1963-64 licenses for sale of country liquor were given to contractors under a guaranteed system. There was a total guaranteed amount, Where the contractors failed to fulfil the guaranteed amount and there was a short-fall, demand notices were issued for the total short-fall .

4. For the years 1967-1968, 1968-69 and 1969-70 the liquor contractors obtained licenses for sale of country liquor at a stipulated amount of license fee under the exclusive privilege system, Where the contractors failed to pay the guaranteed amount there was a demand for a short-fall.

5. The appellants who were the liquor contractors challenged the demand for short-fall of the guaranteed amount. The liquor contractors contended that what was being demanded as short-fall amounted to levy of excise duty. The State, on