TaxTMI 
TaxTMI 
2017 (1) TMI 190
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....renewal was due on 01.07.2016. Temporary extension was granted, which expired on 31.10.2016, and therefore the petitioner has applied for renewal. On the issue of scope of renewal, there was continuous correspondence. On 24.10.2016, competent authority passed orders rejecting the renewal of the petitioner for the reasons mentioned therein. Aggrieved thereby, this Writ Petition is filed. 2. Arguments are advanced mainly on the issue of demand for production of lease deed from the owner of the premises for the year 2016-17. According to learned counsel for the petitioner, in terms of Clause 4 of the Lease Agreement, dated 01.10.2013, though lease was initially granted for a period of two years, however, renewal is at the option of the petiti....
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....e not produced. He would submit that if the petitioner submits those documents even now, the competent authority would consider the application of the petitioner and would take appropriate decision. 4. Clause 4 of the lease agreement, dated 01.10.2013, requires communication by the lessee for renewal of lease. Whether there was proper communication and whether the lease is renewed and lease amounts are being paid is the subject matter of O.S.No.1255 of 2014. Therefore, this Court is not inclined to express any opinion on the said issue. 5. With reference to the scope of Rules 6 and 9-A of the Andhra Pradesh Excise (Grant of Licence of Selling by Bar and Conditions of Licence) Rules, 2005 (for short, 'the Rules'), in Mandakini Restaurant a....
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....nt documents are in the premises and since the premises is locked, the petitioner is unable to enter into the same. 8. In view of the said submission, the petitioner is granted liberty to file an affidavit giving an undertaking to the Prohibition and Excise Superintendent that he would not utilise the premises for any other purpose except for acquiring the documents and relevant material and, at any rate, shall not operate the Bar and on giving such undertaking, the Prohibition and Excise Superintendent may permit the petitioner the access, if that premises is under his lock and key. 9. Having regard to the rival claims and two different lease agreements are available with the competent authority, in the interests of justice, it is also n....