JUDGMENT V.K. Mehrotra, J. - This petition under Article 226 of the Constitution relates to the levy and realisation of octroi duty by the Nagar Mahapalika, Bareilly. At the direction of the Court, a counter-affidavit was filed by the Nagar Mahapalika which is the contesting respondent in the petition. After hearing the parties through their counsel, we proceed to decide the petition finally at the admission stage as prayed by Sri Arun Tandon for the petitioners and Sri G. D. Srivastava for the Nagar Mahapalika. 2. Kasturi Lal Swatantra Kumar and its partner Kasturi Lal have filed this writ petition. By making a bid in the auction held for retail vend of country liquor for excise year 1987- 88 ending on March 31, 1988, Kasturi Lal Swatantra Kumar obtained the necessary licence under the U.P. Excise Act for a group of shops known as Faridpur Group in district Bareilly. The auction was held in the month of March, 1987. One of the conditions announced at the auction, which also forms part of the licence, is that the licencee will obtain supply of country liquor for retail vend from the bonded warehouse in respect of Bareilly district situate within the limits of Nagar Mahapalika, Bareilly. Country spirit is to be supplied to the bonded warehouse by M/s. Bazpur Co-operative Sugar Mills Ltd., Bazpur, district Nainital. The warehouse is under the control of the Excise Department itself. Supplier of country spirit to this bonded warehouse is issued licence in form CL-I prescribed under the U.P. Excise Rules. The Excise Commissioner has, in exercise of his power under Rule 41 contained in the U.P. Excise Manual, Vol. I, passed an order (No. 5923-6117) dated March 20, 1987. He has fixed the strength of the country spirit, both plain and spiced, at 36% VV i.e. 37 over-proof, for the excise year 1987-88. It is of this strength that a retail licencee is under legal obligation to supply country spirit for human consumption. 3. The Bazpur Co-operative Sugar Mills Ltd., which supplies country spirit in wholesale to the bonded warehouses at Bareilly, transports it at the strength of 80% to 85% VV i.e. 40 to 50 over-proof. It is of this strength that a retail licencee is under legal obligation to supply country spirit for human consumption. 3. The Bazpur Co-operative Sugar Mills Ltd., which supplies country spirit in wholesale to the bonded warehouses at Bareilly, transports it at the strength of 80% to 85% VV i.e. 40 to 50 over-proof. A detailed procedure is laid down in paragraphs 458 to 493 of the U.P. Excise Manual for receipt of high strength spirit from the Distillery at the bonded warehouse and for reducing the high strength spirit to the strength, prescribed by the Excise Commissioner, to make the spirit fit for human consumption. This procedure is followed in the bonded warehouse at Bareilly as well for making the plain country spirit fit for human consumption by reducing it from the aforesaid strength of 80% to 85% VV to 36% VV. As far as spiced country liquor is concerned, there ' is no dispute about it in the present petition for it is supplied by the wholesale supplier to the bonded warehouse in bottles at the prescribed strength of 36% VV. 4. The view that this Court has taken in , some of its judgments, including that in the case of Mohan Meakins Breweries v. State of U.P. (1978) 4 All LR 537 : AIR 1979 All 198 , is that spirit of high strength is not alcoholic liquor 'fit for human consumption' and it is only when such spirit is made potable by reducing it to the strength prescribed by the Excise Commissioner that it becomes alcoholic liquor fit for human consumption. 5. In Delhi Cloth and General Mills Co. Ltd. v. Excise Commr. U.P., 1973 All LJ 629 this court has held that though rectified spirit is capable of being converted into potable liquors which are fit for human consumption, the rectified spirit itself is not alcoholic liquor fit for human consumption. Before' conversion, it cannot be said to be liable to' payment of excise duty as also alcoholic liquor fit for human consumption. The view further is that the expression "for human consumption" means "intended or meant for human consumption". Before' conversion, it cannot be said to be liable to' payment of excise duty as also alcoholic liquor fit for human consumption. The view further is that the expression "for human consumption" means "intended or meant for human consumption". The Bareilly Nagar Mahapalika has imposed octroi duty on goods brought within its octroi limits for consumption, use or sale therein through a notification dated April 30, 1986 (published in the U.P. Gazette Extraordinary dated May 2, 1986) in exercise of powers under S. 172(2)(b) of the U.P. Nagar Mahapalika Adhiniyam, 1959. In the Schedule, forming part of this notification, are mentioned the articles on which the octroi duty is payable' and the rate thereof. The articles have been grouped together in different classes from Class I to Class X. Class III, which bears the Heading "Articles of Lighting, Fuel, Washing and Lubricants", contains the following entry at item No. 7 : "7. Methylated denatured and rectified spirit. ... Re. 0.05 per litre" Class VI with the heading "Tobacco and other intoxicating goods" contains the following entry at item No. 6 : "6. Foreign imported liquor and all kinds of wines made of (in) India ... Re. 1 per litre Hindi version of these entries in the Gazette is: 7& eSfFkysVsasM] fMuspMZ rFkk jsfDVQkbM fLifjV 6& fons'kh vk;frr 'kjkc o Hkkjr esa cuh lHkh izdkj dh 'kjkc 5A. According to the petitioners, though the country spirit is brought within the limits of the Nagar Mahapalika by the wholesale suppliers but under the terms of the licence the petitioners, as retail vendors of country spirit, are to reimburse the wholesale suppliers with the amount paid as octroi duty by the suppliers. The real incidence of octroi duty is thus borne by the person who is licencee for the retail vend of country spirit. The receipts which the Nagar Mahapalika issues at the point of entry of the country spirit within its limits show that the octroi at the rate of Re. 1 per litre was being charged on plain spirit (Sharab) which was on its way to bonded warehouse (Bandhit Sharab Godam). The receipts which the Nagar Mahapalika issues at the point of entry of the country spirit within its limits show that the octroi at the rate of Re. 1 per litre was being charged on plain spirit (Sharab) which was on its way to bonded warehouse (Bandhit Sharab Godam). The petitioners say that at the point of entry within the Nagar Mahapalika limits, the plain spirit is nothing but rectified spirit and that octroi duty cannot be charged upon it in excess of Re.0.05 per litre which is the rate of duty indicated in the notification dated April 30, 1986 for rectified spirit in item No. 7 of Class III. The Nagar Mahapalika was actually realising octroi on the high strength spirit, which was transported by the Bazpur Distillery, at that rate up to March 18, 1987 on the footing that the octroi duty on high strength spirit transported by the Distillery to the bonded warehouse was covered by entry 7 of Class III. It is only from April 1, 1987 that it has started realising octroi on the high strength spirit supplied by the Distillery to the bonded warehouse at the rate of Re. 1/- per litre treating it to be liquor fit for human consumption under entry 6 of Class VI. 6. Before approaching this Court, the petitioners approached the Nagar Al'bapalika with the request that the octroi duty should not be charged on the assumption that what was being brought within the limits of the Nagar Mahapalika by the Distillery, namely, the wholesale supplier, was "Deshi Sharab" i.e. liquor fit for human consumption, for, it was, in reality, not so. The petitioners also say that they had approached the Excise authorities too and that the District Excise Officer had written a detailed letter to the Administrator, Nagar Mahapalika, Bareilly (of which a copy has been filed as Annexure 6' to the writ petition) informing him that at the time when the plain country spirit was being brought within the limits of the Nagar Mahapalika, it was not alcohol fit for human consumption so as to attract payment of octroi duty at Re. l/- per litre but was only spirit which was not fit for human consumption. This letter is dated April 15, 1987. When the petitioners found that the Nagar Mahapalika was persisting in its stand that octroi duty was payable at the rate of Re. l/- per litre but was only spirit which was not fit for human consumption. This letter is dated April 15, 1987. When the petitioners found that the Nagar Mahapalika was persisting in its stand that octroi duty was payable at the rate of Re. 1/- pek litre, they approached this Court for redress. 7. There is no dispute between the parties that the Bazpur Co-operative Sugar Mills Ltd. who are the wholesale supplier to the bonded warehouse within the limits of the Nagar Mahapalika, transport spirit of the strength of 80% to 85% VV. There is also no dispute between them that country spirit fit for human consumption is prepared from this plain spirit at the bonded warehouse itself by reduction of its strength in accordance with the provisions of the U.P. Excise Manual. 8. What the respondent Nagar Mahar palika says is that the petitioners' licence relates to vend of country liquor which comes under item 6 of Class VI of the Schedule to the notification dated April 30, 1986 and that the petitioners are not retail vendors of rectified spirit falling within the scope of item No. 7 of Class III thereof. The entries in the Schedule should be given a meaning according to the class of goods grouped together and not upon the technical connotation of the words used in these entries as contained in the U.P. Excise Act or the Rules framed thereunder. Reliance is placed upon a decision of the Supreme Court in State of U.P. v. Synthetics and Chemical Ltd., AIR 1980 SC 614 : 1980 All LJ 258 which reversed the decision of this Court reported in 1973 All LJ 732 upholding the challenge made to the authority of the Excise Commissioner, U.P. to collect vend fee for the retail or wholesale vend of foreign liquor on the ground that the State did not have the exclusive privilege to collect the vend fee. The reliance was, in the main, upon the observation of the Supreme Court that the term 'liquor' in the various Abkari Acts in the Provinces of India would not only cover those alcoholic liquids which are generally used for beverage purposes and produce intoxication but also all liquids containing alcohol. The submission which was made on the basis of this observation was that the liability for payment of octroi duty at the rate of Re. The submission which was made on the basis of this observation was that the liability for payment of octroi duty at the rate of Re. 1/- per litre could not be avoided by saying that the plain country spirit was not liquor in the sense that it was not fit for human consumption at the stage when it was brought within the limits of the Nagar Mahapalika, and that it should be understood in the sense of being intoxicating liquor which includes spirit, wine, etc. as defined in S. 3(11) of the U.P. Excise Act. Further, that the description "country spirit" used in the receipts by the Nagar Mahapalika staff does not mean that it was being used in the sense of methylated, denatured or rectified spirit. 9-10. There is no doubt that while giving a meaning to an item contained in the Schedule of articles, the Court should normally give it a meaning intended by the framers of the Schedule by looking at the various articles mentioned in a particular group. The intention of the local Body about what it wished to tax at a particular rate should normally be gathered by looking at the nature of articles which it puts in a particular group of articles. Thus viewed, it would appear that Class III of the Schedule in the instant case intended to subject methylated, denatured and rectified spirit which is brought within the limits of the Nagar Mahapalika for use as articles for lighting, fuel, washing and lubricants at the low rate of Re. 0.05 per litre while liquor brought within its limits for use as an article of intoxication was intended to be subject to levy of octroi duty at the higher rate of Re. 1/- per litre under Class VI. But it is unmistakable from the various articles which are mentioned in the Schedule under the different classes that the particular article was capable of use of the nature indicated by the Class under which it was included as such. In other words, at the stage of its entry within the limits of the Nagar Mahapalika the article could be used as an article of the nature described in the heading. A look at the seven items comprised in Class VI (Tobacco and other intoxicating, goods) would make this abundantly clear. These entries are : "Class VI - Tobacco and other intoxicating goods. 1. A look at the seven items comprised in Class VI (Tobacco and other intoxicating, goods) would make this abundantly clear. These entries are : "Class VI - Tobacco and other intoxicating goods. 1. Field dried tobacco, its chura and roots,) ordinary tobacco for eating and Huqqa. 2. Scented tobacco for eating and smoking, Qimam, Surti, Sugni. 3. Leaves of bidi. 4. Bidi tobacco, finished bidi, prepared khamira tobacco. 5. Cigarette cigar, foreign type mantt factured tobacco which is smoked through cigarette and pipe, Cigarette paper, pipe and other such articles. 6. Foreign imported liquor and all kinds of wines made in India. 7. Beer." The various articles mentioned in this Class are treated to be so only when they are of the nature mentioned at these items at the point of their entry into the Nagar Mahapalika limits and not after their conversion into that form subsequently. 11. The same scheme is found in respell of the articles mentioned in the various other Classes. For example, a look at some of the items in Class I - Articles of food and drinks for men and animals, shows this intention. At item No. 1 is mentioned wheat and paddy, at item 6 is mentioned chemical fodder meant for animals and birds, at item 16 is mentioned Ice made of water while at item 17 are mentioned all cold drinks like Double Seven, Thums-up, Limca, Gold Spot eta Likewise, in Class III - Articles for lighting, fuel washing and lubricants, one finds at item l "fuel wood, etc., at-item 4 Gas cylinder, cooking gas cylinder, at item 5 is mentioned kerosene oil, at item 12 are mentioned all kinds of washing soap, powder dust, detergent and powders and liquids used for washing floors and utensils, at item 17 Tinopal, Ranipal, Maxim and other similar goods, at item 20 petrol, diesel and aeroplane oil, mathyling and at item 23 is mentioned Reh while at item 24 is mentioned Vaseline which is not mentioned elsewhere. Class IV - Articles used for building and furnishing such as stone, wood, glass, etc. contains entries . Class IV - Articles used for building and furnishing such as stone, wood, glass, etc. contains entries . like boulder, stone ballast, kankar, river sand, limestone, surkhi, morum, all kinds of bricks cement, sunmica, sunglass and other similar goods sheets, all kinds of brooms, like phool jharoo, sink jharoo, narial jharoo, etc., bangles made of Kanch, glass bottles glass bowls and other goods excluding the bottles used for feeding milk to children, sanitary wares, sanitary fittings and other such goods, ivory and articles thereof etc. Similar scheme is visible in the articles mentioned in Class V - (Chemicals, Drugs, Paints, Colour, Perfumed articles and goods of Bisat khana) and Class VII - (Articles of clothing, dress, sport, paper, stationery, leather and Rubber), in Class VIII - metal and metal goods, Class IX - (electrical goods) and Class X - (other goods). 12. It is obvious that in the carefully drawn up Schedule, the Nagar Mahapalika has mentioned the various articles which would answer the description of an article of the nature indicated under the heading of a particular Class by itself. 13. The Scheme of the Schedule being what it is, it cannot be said that while mentioning foreign imported liquor and all kinds of wine made in India at item 6 in Class 'VI, the Nagar Mahapalika intended to include country spirit introduced within its limits at a strength at which it is not fit for human consumption, for realisation of octroi duty at the rate of Re. 1 /- per litre. Unless the country spirit can be said to answer the description of the articles contemplated by item 6 of Class VI at the point of its entry within the limits of the Nagar Mahapalika, it cannot be subjected to octroi duty at the rate mentioned against item No. 6. The grievance of the petitioners, who have ultimately to bear the burden of the amount paid as octroi duty, that they are not liable to reimburse payment of octroi duty at the rate of Re. 1/- per litre upon what enters the limits of the Nagar Mahapalika, Bareilly as country spirit (Sharab) at the strength of 80% to 85% VV, is fully justified. In our opinion, they cannot be asked to do so. Consequently, it must be held that Bazpur Co-operative Distillery, respondent No. 4, it, cannot be asked to deposit octroi duty at the rate of Re. In our opinion, they cannot be asked to do so. Consequently, it must be held that Bazpur Co-operative Distillery, respondent No. 4, it, cannot be asked to deposit octroi duty at the rate of Re. 1/- per litre upon the county' spirit (Sharab) which it brings into the limits of Nagar Mahapalika, Bareilly at the high strength of 80% to 85% VV on the assumption that it falls under item No. 6 of Class V l o f the Schedule to the notification dated April 30, 1986. We, therefore, restrain Nagar Mahapalika, Bareilly from requiring payment of octroi duty at Re. 1/- per litre upon the country spirit (Sharab) brought within its limits at a strength of 80% to 85% VV under the present item No. 6 of Class VI of the Schedule to the notification dated April 30, 1986 (Annexure 1' to the writ petition). 14. The writ petition shall stand disposed of in these terms. Parties are, however, left to bear their own costs.