Bihar and Orissa Excise Act (2 of 1951) , S.22, S.43— Orissa Excise Rules (1965) , R.34— Liquor shop within prohibited area - Grant of licence - Whether without order of State relaxing rules - Proposal of Collector to grant license to disputed shop by relaxing rules endorsed by Commissioner - Note sheet notings showing that Secretary had after considering proposal and finding that objections raised were devoid of merit recommended its approval - File thereafter was signed by Minister - File notings thus clearly show that every authority was aware of distance and recommended for relaxation of R. 34 clauses (d) and (e) and the concerned Minister had endorsed same - Mere non-mentioning of Rule 34 by Secretary in his recommendation does not tantamount to non-passing of order of relaxation - Furthermore circumstances given by Collector and concurred with by high ups for demanding relaxation of rules - Constitute special circumstances for relaxation. W. P. (C) No. 3919 of 2009, D/- 16-9-2009 (Ori), Reversed. (Para 24)