JUDGMENT J. P. MISHRA, J. : The petitioner is an Exclusive Privi¬lege Holder in (in short, ‘EPH’) under the strength of the li¬cence granted under Section 22 of the Bihar & Orissa Excise Act, 1915 and was dealing as a retailer of country liquor shops at Kandha Nayagarh, Rajranpur, Rajsunakhala and Tangi. While dealing with business the petitioner failed to lift the Minimum Guaran¬teed Quota (in short, ‘MGQ’) for the months of October and Novem¬ber, 1993 for which demand notice under Annexure-4 and 5 were issued against him for payment of the arrear consideration money and C.S. duty for those shops. The petitioner has challenged both the Annexures-4 and 5 in this writ application. 2. Learned counsel for the petitioner has not shown any provision in the Act or Rules or any condition in the licence showing his absolvement for not lifting the minimum guaranteed quantity for those two months in the year 1993. Learned counsel has simply relied on Annexure-2 and 3 and contends that he is not liable to pay for non-supply of liquor by the authorities. Learned Addl. Govt. Advocate has strongly placed reliance on Mahendra Kumar Das and another v. State of Orissa and others* : 68 (1989) CLT 148; and has contended that the petitioner is liable to pay even though the authorities could not supply the liquor. It is next contended that the liquor was very much available in the month of November, 1993 as per Office Order No.2006/Ex dt.12.11.1993 and therefore, the petitioner is bound to pay the consideration money and C.S. duty under Annexure-4 and 5. 3. Admittedly the petitioner was the exclusive privilege holder for the aforementioned four shops. Annexure-1 is the licence dt. 3.4.1993 issued in favour of the petitioner to vend country liquor as a retailer form 1.4.1993 to 31.3.1994. In the decision relied on by the learned Addl. Govt. Advocate the peti¬tioner therein argued for proportional exemption of licence fee for non-supply of liquor by the authorities, but the prayer was turned down as the same has no sanction of law. The relevant portion of paragraph-4 of the decision is quoted below “Under the Bihar & Orissa Excise Act the licensing authority may cancel or suspend a licence for the reasons enumerated in Section 42 of the Act. The relevant portion of paragraph-4 of the decision is quoted below “Under the Bihar & Orissa Excise Act the licensing authority may cancel or suspend a licence for the reasons enumerated in Section 42 of the Act. Power of withdrawal of licence has also been vested with the licensing authority u/s. 43 of the Act and such power is exercisable for the reasons contained in that Section. Section 45 of the Act provides that no person on whom any right or exclusive privilege has been granted under the Act shall have any claim to the renewal of such licence or exclusive privilege or, save as provided in Section 43, any claim to com¬pensation on the determination thereof. Section 43, Sub-sections (2) to (4) provide for remission of proportionate licence fee, payment of compensation and refund of proportionate licence fee, if the licence is withdrawn by the authorities. There is no provision under the Act or the Rules for remission or refund of any proportionate licence fee for the period during which, the country spirit could not be supplied to a licencee or exclusive privilege holder. Thus assuming for the sake of argument that the authorities could not or did not supply country liquor to the petitioners there is no provision under the Act or Rules for refund of proportionate licence fee for that period.” In the above decision, the petitioners had prayed for exemption of proportionate licence fee for the closure of their shops due to non-supply of country liquor. But in the present case the petitioner being EPH did not lift the minimum guaranteed quota by depositing the consideration money in the month of October and November 1993 violating the condition of the licence. The relevant portion of the conditions laid down in the licence-Annexure-1 are quoted below : “It is required of the holder of this licence as a condition of its remaining inforce, that he duly and faithfully perform and abide by the following articles and the General conditions ap¬plicable to all Excise licence hereto annexed : Condition No.I and II shall be substituted by the following a. Consideration money for two months or for a longer period not exceeding six months as may be specified in each case by the Collector shall be paid in advance. In addition to the advance, one month’s consideration money shall be paid on the date on which the currency of the licence begins and one month’s consideration money on the first day of every succeeding month until the total consideration money due for the exclusive privi¬lege has been realized. The Collector may if he considers neces¬sary, insist upon Bank guarantee form any bidder whether form outside or inside the State, upon the extent of the consideration money and the duty for the minimum guaranteed quantity for the entire year. b. Any advance remaining un-adjusted at the close of the financial year will be refunded to the exclusive privilege hold¬er. c. ........ d. ........ e. The licensee shall lift the monthly minimum guaranteed quantity approved for that month before 5.00 P.M. on the last working day of that month. The right to lift the monthly minimum guaranteed quantity approved for that month and left un-lifted if any by 5.00 P.M. on the last working day of the month shall be forfeited, unless specially permitted to be lifted in the subsequent month or months by the Collector, provided that : i. The Collector may for any special reason permit the licensee to lift the short drawn minimum guaranteed quantity of the previous months in the succeeding month except for the months of February and March. The Collector shall however obtain the orders of the Commissioner of Excise in case of default and for any special reasons if the period exceeds over one month. ii. The Commissioner may whenever if he deems if necessary permit the licensee to lift the short down minimum guaranteed quantity of any moth other than the month of March in any subse¬quent month or months. iii. No un-lifted quantity of the Country-liquor shall be permitted to be lifted beyond the last day of February. f. ...... g. ...... h ...... i. The licensee shall have no claim for damages or for remission of consideration money in the case of delayed supply or no-supply of country-liquor in a particular month which has been subsequently drawn by the licensee in the succeeding months.” ...... ...... ....... f. ...... g. ...... h ...... i. The licensee shall have no claim for damages or for remission of consideration money in the case of delayed supply or no-supply of country-liquor in a particular month which has been subsequently drawn by the licensee in the succeeding months.” ...... ...... ....... Section 29 of the Bihar and Orissa Excise Act governs the payment for grant of exclusive privilege which reads thus : “Payment for grant of exclusive privilege.-(1) Instead of or in addition to, any duty leviable under this Act, the State Government may accept payment of a sum in consideration of the grant of any exclusive privilege under Section 22. (2) The sum payable under sub-section (1) shall be deter¬mined as follows : (a) by auction or by calling tenders or otherwise as the State Government may, in the interest of excise revenue, by general or special order direct; and (b) by such authority and subject to such control as may be specified in such order. (3) The sum determined under sub-section (2) shall be final and shall be binding on the party making the offer by way of tender, bid or otherwise once such offer is accepted by the authority referred to in clause (b) of that sub-section". It goes without saying that Section 89 of the Bihar and Orissa Excise Act empowers the Government to frame Rules. Accord¬ingly, the Government of Orissa has framed Orissa Excise Exclu¬sive Privilege Rules, 1970. The grant of exclusive privilege is mentioned in Rule 6 and Rule 6-A SR 215 1980. In those rules, the obligation of the licensee regarding lifting has been enumerated. The licence regarding lifting has been enumerated. The license granted to the minimum exclusive privilege holders are quited in consonance with Rule 6-A of Orissa Excise Exclusive Privilege Rule, 1970 which reads thus : “6.A. Minimum guaranteed quantity of country spirit-(1) MINIMUM GUARANTEED QUANTITY means the minimum guaranteed quantity of country spirit for the year as accepted by the Collector, that should be guaranteed by the successful tenderer/bidder to be lifted and transported by him form the distillery, warehouse or depot as allotted by the Department, form time to time for retail sale in the notified shop.) Every successful bidder of country spirit shop shall, before obtaining licenses, guarantee the sale of the minimum guaranteed quantity of country spirit as fixed by the Collector. The bidder shall before obtaining licences submit monthly distribution statement to the concerned Collector. The licensee before the 30th June, may revise and re-submit the monthly distribution statement for the portion of the Excise Year form August to March. The Collector shall be competent to revise and approve such revised statement.) x x x (2) The licensee shall lift the monthly minimum guaranteed quantity approved for that month before 5.00 p.m. on the last working day of that month. The right to lift the monthly minimum guaranteed quantity approved for that month and left unlifted, if any, by 5.00 p.m. on the last working day of the month shall be forfeited, unless specially permitted to be lifted in the subse¬quent month or months by the Collector : Provided that - (i) the Collector, may for any special reasons permit the licen¬see to lift the short drawn minimum guaranteed quantity of the previous month in the succeeding month except for the months of February and March. The Collector shall however obtain the orders of the Commissioner of Excise in case of default and for any special reasons if the period exceeds over one month : (ii) the Commissioner, may, wherever if he deems it necessary, permit the licensee to lift the short drawn minimum guaranteed quantity of any month other than the month of March in any subse¬quent month or months; (iii) no unlifted quantity of the country spirit shall be permitted to be lifted beyond the last day of February. (3) Subject to provisions of Sub-rule (1) no licensee shall lift less than the specified minimum guaranteed quantity of country spirit in any month. The excise duty of country spirit for the month as approved in the distribution statement under Sub-rule (1) shall be remitted in two equal instalments by the licensee into the Government Treasury of the District in which the shop is situated. The first instalment shall be remitted by fifth of the month and the second instalment by fifteenth of that month. Where due date or subsequent day happens to be a holiday, the instalment shall be remitted on the next working day. The first instalment shall be remitted by fifth of the month and the second instalment by fifteenth of that month. Where due date or subsequent day happens to be a holiday, the instalment shall be remitted on the next working day. If in any month, the first or second instalment of the excise duty of country spirit for that month is not remitted as required above, the excise duty to the extent of deficit payment without preju¬dice to any other mode of recovery shall be deducted first form the Bank Guarantee, if any, and the balance form the advance deposits furnished or paid under Rule 6 and the licensee shall be called upon to indemnify the amounts so adjusted in the case of first instalment by fifteenth of that month and in the case of second instalment by twenty-fifth of that month in which deficit payment of instalment of excise duty had occurred. (4) Where a licensee fails to indemnify the advance amount adjusted under Sub-rule (3) in the case of first instalment of fifteenth of that month and in the case of second instalment by twenty-fifth of that month the licence is liable for cancellation and the right acquired by the defaulting licensee shall be liable for re-disposal subject to provisions of Sub-section (1) of Section 22 of the Act. (5) The licensee shall, sell in retail the entire minimum guaranteed quantity of country spirit for the Excise Year before the expiry of the term of the licence. Any balance of country spirit found outstanding and unsold at the expiry of the previous year’s licence shall stand forfeited to the Government. The Collector may permit the succeeding licensee to take over the forfeited quantity of country spirit after payment of the excise duty and cost therefore and adjust it against the Minimum guaran¬teed quantity of the country spirit guaranteed by the succeeding licensee. (6) The licensee shall have no claim for damages or for remission of consideration money in the case of delayed supply or non-supply of country spirit in a particular month, which has been subsequently drawn by the licensee in the succeeding months.” 4. (6) The licensee shall have no claim for damages or for remission of consideration money in the case of delayed supply or non-supply of country spirit in a particular month, which has been subsequently drawn by the licensee in the succeeding months.” 4. While deciding the controversy regarding lifting of minimum guaranteed quota, the Hon’ble Apex Court in the case of State of Orissa v. Narain Prasad and others : 1996 (5) SCC 740 A-SC = 1996 (SC2)- GJX-1345-SC by judgment dated 3.9.1996 has held that licensees are under contractual obligation and cannot wrig¬gle out of the agreement. The verbatim expressed by his Lordship in paragraph 36 onwards while concluding the judgment are quoted below : “36. Lastly, we may also invoke the holding in Hari Shankar (1975) 1SCC 737 : AIR 1975 SC 1121 ) and Jage Ram (1980)3 SCC 599 : 1982 SCC (Tax) 130 : AIR 1980 SC 2018 ) that the writ petitioners, have entered into agreements voluntarily, containing the conditions aforesaid and have done the business under the licenses obtained by them, cannot be allowed to either wriggle out of the agreements nor can they be allowed to chal¬lenge the validity of the Rules which constitute the terms of the contract. The High Court should not have exercised its extraordi¬nary discretionary jurisdiction under Article 226 of the Consti¬tution in aid of such licensees. 37. For the above reasons, the appeals are allowed, the judgments and orders of the High Court under appeal are set aside and the writ petitions filed by the respondents-writ petitioners are dismissed with costs. Advocate’s fee is Rs.5000 in each appeal. 38. Before parting with these matters, we may refer to an additional argument in Civil Appeal No.11518 of 1996 (arising out of SLP (C) No.1122 of 1996). It is submitted that there was a de¬fault on the part of the Government in supplying the liquor and that the non-lifting of M.G.Q. was not on account of any default on the part of the licensee. Firstly, we have held hereinabove that the obligation to remit the excise duty is independent of the obligation to lift the M.G.Q. every month and that the remit¬ting of excise duty is not dependent upon or correlated to lift¬ing of M.G.Q. Secondly, the judgment of the High Court does not refer to this submission. Firstly, we have held hereinabove that the obligation to remit the excise duty is independent of the obligation to lift the M.G.Q. every month and that the remit¬ting of excise duty is not dependent upon or correlated to lift¬ing of M.G.Q. Secondly, the judgment of the High Court does not refer to this submission. In the circumstances, we decline to express any opinion on this submission.” 5. In view of the above position of law, the petitioners are bound by the obligation to remit Excise duty independent of the obligation to lift the M.G.Q. Further, according to the condition in the licence of the petitioner he is to deposit the consideration money in accordance with the licence to lift the minimum guaranteed quota. It has also been valid down in the li¬cence that the licensees shall have no claim for damages/remis¬sion for non-supply or delayed supply of the country liquor. It is the case of the present Opp.parties that the country liquor was available in the warehouse as per the order 2006/Ex.Dt.12.11.1993. The same has not been challenged by the petitioner in any manner. Therefore, the inevitable conclusion is that the liquor was available in the month of November, 1993 in the warehouse of Puri. In spite of the availability of the liquor neither the petitioner deposited the required money in time nor made an effort to lift the minimum guaranteed quota. Therefore, our considered opinion is that the petitioner is liable to pay the amount under Annexures-4 & 5. 6. In the result, we dismiss the writ application being devoid of merit. The order of stay stands vacated (Misc. Case No.3235 of 1994). P. K. MOHANTY, J. I agree. Application dismissed.