11.3.2008 Present: Mr. K.D.Sood, and Mr. Sanjeev Sood, Advocates for the petitioner. Mr. Ram Murti Bisht, Deputy Advocate General for respondents. CWP No. 128 of 2000 By means of this writ petition, the petitioner has prayed for quashing the orders Annexures-P5, P6, P8, P12, P14, P16 and P17 and for a direction to the respondents to refund the amount of Rs.2,25,055/- and Rs.68,389/- recovered from the petitioner alongwith interest at the rate of 18% per annum. Both the parties are in agreement that the case of the petitioner is squarely covered by the judgement rendered by this Court in CWP No. 458 of 1998, decided on 20.4.2005. In CWP No. 458 of 1998 this Court held that the proviso to sub-rule 34 of Rule 37 of the Liquor Licence Rules is ultra-vires and contrary to the provisions of the Act. In the present case, the enhanced duty(s) amounting to Rs.2,25,055/- and Rs.68,389/- has been imposed upon the petitioner in exercise of the powers vested under proviso to sub-rule 34 of Rule 37 ibid. It is obvious that since the very power to impose the levy has been held ultra-vires, the recovery of enhanced duty(s) of Rs.2,25,055/- and Rs.68,389/- is illegal and liable to be set aside. As a result of the aforesaid discussion, the orders Annexures -P5, P6, P8, P12, P14, P16 and P17 are quashed and set aside. Contd. CWP No. 128 of 2000 :- 2 -: As a consequence thereof, the respondents are directed to refund the aforesaid amount deposited by the petitioner to the petitioner alongwith simple interest at the rate of 7.5% per annum from the date the petitioner deposited this amount with the respondents to the date of refund of the amount. The writ petition is disposed of in the aforesaid terms. ( Deepak Gupta) J. March 11, 2008 ( Rajiv Sharma ) J. ™