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10. However, what needs our examination in this appeal is the sustainability of the said conclusions reached by the High Court in its judgment under appeal, viz. (i) that the Ordinance providing for grant to a person a periodic licence for the exclusive privilege of selling foreign liquor in a specified locality of the U.P. State on 'licence fee' or 'fixed fee' was ultra vires the Constitution, for the reason of such levy of 'licence fee' or 'fixed fee' being not justifiable with reference to any of the entries in List II of the Seventh Schedule to the Constitution and (ii) that the U.P. Excise (Amendment) Rules providing for the mode of levying and collection of such 'licence fee' or 'fixed fee' were ultra vires for the reason that the Ordinance providing for such levy itself was ultra vires.