Judgment :- Sreedharan, J. Petitioners in O.P.Nos.6345/1993,6304/1993 and 8385/1993 are the appellants in Writ Appeals 1076/1993, 1077/1993 and 1080/1993 respectively. Writ petitioners challenged the action taken by officers of the Excise Department under R.8(6) of the Abkari Shops (Disposal in auction) Rules, hereinafter referred to as "the Rules", as amended by G.O.(P) 29/93/TD dated 4-3-1993. The Asst. Excise Commissioner and Excise Inspector having jurisdiction over the shops bid by the writ petitioners directed them to take licence in Form III for opening godowns to store duty paid Rectified Spirit on payment of annual rental of Rupees One Lakh for each group of arrack shops bid by them. According to the writ petitioners since they bid the right to vend arrack in all the arrack shops situated in one Range, they need have only one godown and are not to be directed to have godowns for the arrack shops situated in the various groups falling within that Range. Steps taken by the authorities requiring the writ petitioners to compel them to have godowns in each group were questioned in the writ petitions filed by them. Learned Single Judge dismissed the Original Petitions by a common judgment dated 22-7-1993. Writ petitioners have come up in appeal. 2. Petitioners successfully purchased the right to vend arrack through the various arrack shops in three different Ranges. Each Range consists of various groups. Writ petitioners in O.P.6345/1993, who are the appellants in Writ Appeal 1076/1993, got the rights over arrack shops situated in Perinthalmanna Excise Range, which is divided into six groups. Petitioner in O.P.6304/1993, appellant in Writ Appeal secured the rights in respect of the arrack shops situated in Malappuram Excise Range, which is divided into four groups. Petitioners in O.P.8385/1993, who is the appellant in W.A.1080/1993, purchased the right in respect of shop Nos.81 to 89 in group No.l, shop Nos. 90 to 104 in group No.2 and Nos. 105 to 109 in Kuthuparamba Range. These writ petitioners, like other auction purchasers, are allowed to purchase duty paid Rectified Spirit from distilleries situated within the State as also to import the same from distilleries in other States. It is conceded at the bar that separate accounts are to be maintained in respect of the shops situated in various groups. 105 to 109 in Kuthuparamba Range. These writ petitioners, like other auction purchasers, are allowed to purchase duty paid Rectified Spirit from distilleries situated within the State as also to import the same from distilleries in other States. It is conceded at the bar that separate accounts are to be maintained in respect of the shops situated in various groups. The quantity of Rectified Spirit used for the supply of arrack through shops in each group has to be separately maintained even if the auction purchaser is having rights over all the arrack shops situated within a Range. In order to facilitate the maintenance of separate accounts, the stock purchased for the different groups will have to be stored separately. 3. State Government amended Rule 8 of the Rules by G.O.(P) 29/93/TD dated 4th March, 1993. Clause (6) of the Rules reads as follows: - "Special Licences in Form III shall be issued by the Assistant Excise Commissioner to the contractors of arrack shops who have taken arrack shops for a group in a Range for opening godowns, where necessary, to store duty paid Rectified Spirit for manufacturing arrack and also to store arrack so manufactured on payment of an annual rental of Rs. 1,00,000 (Rupees one lakh only) for the first Godown and Rs.50,000 (Rupees Fifty thousand only) for each additional Godown and on such conditions as may be prescribed by the Board of Revenue. The Licensee shall purchase the duty paid Rectified Spirit from the Distilleries in this State or import it from Distilleries in other States". As per this Rule, the contractors of arrack shops, who have taken shops for a group in a Range, should have godowns for storing duty paid rectified Spirit and also to store arrack manufactured out of that Spirit. The first godown to be established by the contractor is to carry a rental of Rupees One lakh. If additional godowns are to be established by the contractor for storing the Rectified Spirit and arrack manufactured out of it in respect of the shops of the same group, he need pay a rental of Rupees Fifty thousand for each of the additional godowns. The argument advanced by the learned counsel representing the appellants is that the contractors need establish godowns if only it is found necessary. The argument advanced by the learned counsel representing the appellants is that the contractors need establish godowns if only it is found necessary. The words "where necessary" in the Rules quoted above, according to counsel, shows that contractors need not establish godowns in relation to arrack shops in each group. They need have godown in relation to all the shops held by them. In other words, the argument is that the appellants, who are having arrack shops in various groups but within one and the same Range, need have the first godown on payment of Rupees one Lakh and the additional godowns on payment of Rupees Fifty thousand for storing Rectified Spirit and to store arrack manufactured out of it for sale through all the shops within the Range. 4. This argument, though attractive, is not warranted by the provisions of the Rule. As stated earlier, the accounts in relation to arrack shops situated in each group is separate. It is to be maintained separately. It is conceded before us that accounts relating to the arrack distributed through shops situated in each group has to be maintained separately. Therefore the stock for each group is to be separately maintained. For the I purpose, the contractors who have taken arrack shops for a group, should have atleast one godown for storing the Rectified Spirit and arrack manufactured out of it. If a particular contractor has secured the right to vend arrack from shops situated in various groups, he must have various godowns, atleast one each in each group, even if the shops fall within one Range. Therefore the authorities under the Excise Department were perfectly justified in requiring the appellants to have separate godowns in relation to arrack shops in each group. Since petitioners have not taken steps to establish godowns in each group, they were not given permission for importing Rectified Spirit in relation to the shops in the groups where godown facility has not been provided for. Unless and until the writ petitioners establish godowns, they cannot be granted permit to import Rectified Spirit or arrack in relation to arrack shops situated in that group. 5. Writ petitioners have not challenged the amendment to R.8 brought out by G.O.(P)29/93/TD dated 4-3-1993. Therefore they are bound to establish godowns in relation to the arrack shops situated in each group on payment of that rental fixed by R.8(6) of the Rules. 5. Writ petitioners have not challenged the amendment to R.8 brought out by G.O.(P)29/93/TD dated 4-3-1993. Therefore they are bound to establish godowns in relation to the arrack shops situated in each group on payment of that rental fixed by R.8(6) of the Rules. In view of what has been staled above, we do not find any ground to interfere with the decision rendered by the learned Single Judge. The Writ Appeals fail. They are accordingly dismissed.