S.K. Jha, J.

As the points involved in both these writ applications are mainly common, we propose to deliver a common JUDGMENT : with regard to both of them. But so far as the fact are concerned, they will be given separately at appropriate places.

2. In C.W.J.C. 42 of 1971 the petitioner prayed for quashing of an ORDER :of the Board of Revenue, Bihar dated 17th December, 1970 rejecting the petitioner's application objecting to the realisation of Re.1.47 for the year 1968-69 and Rs.29,546.51 for the year 1969-70 by way of licence fee for licence granted to it for wholesale trade of India made foreign liquor. A copy of the ORDER :has been marked Annexure 3 to the writ application. The licence was granted to the petitioner in form I for the sale of India made foreign liquor to trade, i.e., wholesale trade in India made foreign liquor. The ORDER :contained in Annexure 3 aforesaid was passed after the petitioner had objected to the demand made on 15th of April, 1970 by an ORDER :contained in Annexure 2 to the writ application. It is pertinent to mention that the licence for the year 1968-69 expired on the 31st of March, 1969 and that for the year 1969-70 expired on 31st March,