SWAGATH MIRYALAGUDA Vs. EXCISE SUPERINTENDENT NALGONDA DISTRICT

JUDGEMENT

(1.) In this batch of Writ Petitions, the petitioners who are the holders of licences F.L. 17 and 24 for running bars and retain liquor shops have questioned the notices issued by the Excise Superintendents of Nalgonda and W. Godavari demanding the differential licence fee for the Excise year 1991-92 and 1992-93. It is their contention that the demands issued by the Excise Superintendents are beyond their competence, against the rules and the principles of natural justice.

(2.) The petitioners were granted licences for a block period of five years from 1-10-1987 to 30-9-1992 and thereafter from 1-10-1992 to 30-9-1997. Under the Andhra Pradesh Foreign Liquor and Indian Liquor Rules framed under the A.P. Excise Act, annual licence fee is payable at the rates shown in the Schedule. It can be paid either in full in advance ten days before the commencement of the excise year or in the alternative, in six bimonthly instalments. In case the payment by instalments is opted, a bank guarantee or fixed deposit receipt for an amount equivalent to ten months or proportionate licence fee has to be furnished. In the Schedule, the licence feeder F.L. 17 bar licence, is as follows: "(a) Rs. 30,000/- (Rupees thirty thousand) per year in places where the population of the village/town/city does not exceed 10,000. (b) Rs. 42,000/- (Rupees forty two thousand) per year in places where the population of the village/town/city is above 10,000 but not exceed 50,000. (c) Rs. 65,000/- (Rupees sixty five thousand) per year in places where the population of the village/town/city/ is above 50,000 but not exceed 3,00,000. (d) Rs.l,00,000/-(Rupees one lakh)peryearinplaceswherethepopulation of the village/town/city is above 3,00,000/- (provisos not relevant). The rates of licence fee prescribed for F.L. 24 Retail licence are as follows: (a) Rs. 23,000/- (Rupees twenty three thousand) per year in places where the population of the village/town/city/does not exceed 10,000. (b) Rs. 30,000/- (Rupees thirty thousand only) per year in places where the population of the village/town/city is above 10,000 but does not exceed 50,000. (c) Rs. 45,000/- (Rupees forty five thousand) per year in places where the population of the village/town/city is above 50,000 but does not exceed 3,00,000. (d) Rs. 70,000/- (Rupees seventy thousand) per year in places where the population of the village/city/town is above 3,00,000. (provisos are not relevant) The above rates are applicable for the excise year 1991-92. For 1992-93, there was further enhancement of the rates. It may be seen that the quantum of licence fee depends inter alia on the population of the area. During the years 1991-92 and 1992-93, the ficence fee was fixed and collected from the petitioners based upon the census figures published earlier as there was no data available with the respondents to come to the firm conclusion that the population had increased to a particular level. The licences for the next block period were renewed from 1-10-1992 to 30-9-1997. At the time of renewal of licence in September, 1992, apprehending that the population would have recorded an, increase in the census already conducted, the Excise Authorities have obtained an undertaking on a stamp paper to the following effect:

(3.) The counter affidavit filed by the respondents reveal that by that time, the census figures were not furnished deposite a letter addressed to the Regional Deputy Director of Census Operation. The population figures as per 1991 census were released during January, 1993 and after getting the requisite information, the Excise Superintendents concerned have issued the present notices demanding the extra licence fee.