Judgment D.P.Wadhwa, J. 1. These seven writ applications, where parties are same, raise a common question of law, facts being also the same. These can therefore, be disposed of by this judgment. 2. The petitioner challenges the action of the respondents levying a penal duty on account of storage and transit wastage of spiced country spirit during relevant years. 3. As to what are the facts we may refer to one of the writ applications (C. W. J. C. No. 9405 of 1993). The petitioner is a company registered under the Indian Companies Act, 1956 and has a distillery situated at Lauriya in the district of West Champaran at Bettiah for the manufacture, amongst others, of spiced country spirit for which the petitioner holds a licence in Excise Form No. 27A. This licence is for the manufacture and wholesale supply of spiced country spirit in its area of allotment. The petitioner has one such warehouse for storage and wholesale supply of spiced country spirit at Patna. 4. The Bihar Excise Act, 1915 (for short the Act) also relates to manufacture, transportation and sale of spiced country liquor. Under rules framed by the State Government under the Act duty is leviable on spiced country spirit as per the rate prescribed. Charging section is Section 27 of the Act. The Board of Revenue framed rules in exercise of its power under Section 90 of the Act. Then there are Bihar Spiced Country Spirit (Manufacture and Sale) Rules, 1976 (for short Spiced Country Spirit Rules) again framed by the Board under Section 90 of the Act. Petitioner claims allowance for loss of spiced country liquor in transit by leakage and evaporation for transportation from its distillery at Lauriya to warehouse at Patna. The petitioner claims this allowance at the rate of 0.5 per cent. 5. Respondents have altogether denied the claim of the petitioner. 6. Petitioner claims allowance for loss of spiced country liquor in transit by leakage and evaporation for transportation from its distillery at Lauriya to warehouse at Patna. The petitioner claims this allowance at the rate of 0.5 per cent. 5. Respondents have altogether denied the claim of the petitioner. 6. In support of its case the petitioner relies on Rule 33 of the rules framed by the Board relevant part of which is as under : "33(1) An allowance at a rate not exceeding in any case, the appropriate maximum specified in the following scales, shall be made for the loss in transit by leakage or evaporation of spirit which is transported or exported under bond by land : Maximum quantities of allowance.For conveyance in metal vessels only (a) For a journey of not greater duration than five days0.5 per cent ; (b) For a journey of duration exceeding five days but not exceeding ten days0.1 per cent per day of the journey ; (c) For a journey of duration exceeding ten days1.0 per cent ; 7. Under Rule 7 (viii) of the Spioed Country Spirit Rules only bottles of such design and size as have been specified in Schedule III annexed to these rules shall be used for bottling of spiced country spirit. If we refer to Schedule III, apart from bottles of specified design and size the spiced country spirit is to be bottled in round colourless glass bottles in various capacities mentioned therein. The spiced country spirit is, therefore, to be transported from the distillery of the petitioner to its warehouse in glass bottles. It is stated that the petitioner possessed a valid permit issued by the Superintendent of Excise for transfer to different warehouses the spiced country spirit from the distillery of the petitioner by means of trucks. It is sated that there is a double lock system and when the truck arrives at the warehouse of the petitioner, Excise Department is informed and then botiles are counted and to be deposited in the warehouse. If during transportation or such transit there is a breakage the same entered in the book maintained as per rules. For the year 1989-90 the petitioner says there was wastage of 0.02 per cent when wastage is permissible upto 0.3 per cent. If during transportation or such transit there is a breakage the same entered in the book maintained as per rules. For the year 1989-90 the petitioner says there was wastage of 0.02 per cent when wastage is permissible upto 0.3 per cent. It, therefore, s.ys that the respondents could not raise any demand and should have given petitioners allowance as claimed by it for the wastage of spiced country liquor during transit and storage. 8. If we refer to Rule 7(v) of the Spiced Country Spirit Rules there is a provision that the silent spirit intended for use in the manufacture of spiced country spirit shall be conveyed to the manufactory only on a bond for payment of duty as prescribed and the licensee shall be liable to pay duty at the rate prescribed on any deficiency in excess of the allowance for the time being prescribed by the Board in Rule 33 of the rules mentioned above. The terms Manufactory and Silent Spirit have been defined in the Bihar Spiced Country Spirit Rules. Manufactory means the licenced premises where the spiced country spirit is manufactured and Silent Spirit means neutral spirit conforming to certain ISI specification for neutral spirit for alcoholic drinks. 9. In support of his case Mr. Bimal also referred to Form 27A which is a licence for manufacture and wholesale supply of spiced country spirit and in particular to conditions 9 and 11 therein. This is the same as prescribed in Rule 7(v) of the Spiced Country Spirit Rules and referred to above. We do not think Mr. Bimal can get any help as the conditions apply only in the case of Silent Spirit and not to the spiced country liquor. 10. The argument of learned Advocate General is simple. He says that under Rule 33, which we have stated above, allowance is applicable only when there is a conveyance of the spiced country liquor in the metal vesrel only. He said in this case the conveyance was made in glass bottles. Therefore, Rule 33 was not applicable and the petitioner was not entitled to any allowance. The metal vessel, of course, means container. In the Concise Oxford Dictionary, vessel means a hollow receptacle esp. for liquid, e.g., a cask, cup, pot, bottle, or dish. The statute does not provide for any allowance when transportation of spiced country liquor is in glass bottles. The metal vessel, of course, means container. In the Concise Oxford Dictionary, vessel means a hollow receptacle esp. for liquid, e.g., a cask, cup, pot, bottle, or dish. The statute does not provide for any allowance when transportation of spiced country liquor is in glass bottles. The petitioner cannot claim any right to the allowance which is admissible in case the transportation is in metal vessel. Mr. Bimal then said that Rule 33 was ultra vires the powers of the Board of Revenue under Articles 14 and 19 of the Constitution and and Rule 7(v) of the spiced Country Liquor Rules. We are unable to accept this argument. When a statute does not provide for any allowance on account of any loss of spiced country liquor on account of transit/breakage when transported in glass bottles we cannot read into those provisions such right when conveyance is made in metal vessel. Simply because statutes of some other States provide for allowance for loss whatever the mode of conveyance would not mean that any fundamental right of the petitioner in carrying on his trade in spiced country liquor in the State of Bihar has been violated. A Bench of this Court in M/s. Shakti Distributors v. State of Bihar, 1985 East CrC 847 (Pat): 1985 PLJR 771, in somewhat similar circumstances had held that where transportation was in glass bottles in the case of I.M.F.L. and where the liquor lost in transit was due to breakage of bottles, the petitioners were liable to pay the duty in the absence of any exemption granted to them. Thus, exemption granted under Rule 33 aforesaid is available only when its provisions are complied with. Since it is the case that spiced country liquor was transported under glass bottles even though compulsorily Rule 33 is inapplicable and the petitioner is not entitled to any allowance. The impugned demand is, therefore, correct and the challenge of the petitioner must fail. 11. Where the demand has been stayed either in full or in part the petitioner shall pay the same within two weeks from today with interest at the rate of 18 per cent per annum from the date the stay was granted till payment. 12. These applications are, therefore, dismissed with costs. Counsel fee Rs. 2000 one set.