SREE WINES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The question which arises for consideration in these appeals is as to whether the Excise Superintendent has the jurisdiction to issue a notification for auction of shops wherefor licences are required to be granted in Form IL 24.

(2.) The Excise year for 2001-2002 begins from the 1st April, 2001. Two notifications dated 2-5-2001 and 22-5-2001, however, had been issued by the Excise Superintendents of various districts notifying the date on which the shops shall be auctioned. Questioning his jurisdiction to do so, the appellants herein filed writ petitions before this Court. The learned single Judge has dismissed the said applications. Aggrieved thereby these appeals have been filed.

(3.) Mr. L. Narasimha Reddy and Mr. Sairam Goud, the learned Counsel appearing on behalf of the appellants would urge that having regard to the import of A.P. Excise Act, 1968 (hereinafter referred to as 'the Excise Act') the Prohibition and Excise Superintendent who is merely a licensing authority has no jurisdiction to issue notification for holding of auction. It was submitted that by reason of Section 3 to the said Act the Commissioner, subject of general or special orders of the Government, issued in this behalf, is the chief controlling authority in all matters connected with the administration of the Act. Section 4 authorises the Collector to exercise all powers and functions assigned by or under the Act subject to the general control of the Commissioner. It was contended that the Excise Superintendent and other officers who are appointed in terms of Section 5 thereof can be delegated with certain functions only in terms of Section 6 thereof.