2000 (12) TMI 908

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icense (FL 27). These licenses have been issued to the respondents under the Andhra Pradesh Excise Act, 1968 (hereinafter referred to as "the Act"). During the currency of the block of 5 years for which the license was valid, the State Government issued GOMs No. 160, revenue (Ex. Ill) dated 3-3-1990 amending the Schedule to the Andhra Pradesh (Foreign and Indian Liquor) Rules, 1970 (hereinafter referred to as "the Rules") framed under the Act, whereby license fee in respect of wholesale license for the sale of all kinds of Indian liquor including those which were not consumed on the premises, bar licenses, storage licenses, club licenses and retail licenses were enhanced. The enhancement was directed to come into force w. e. f. 1-4-1990 in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....age fee, excise duty, security deposit and the like levied from time to time and therefore the licensees could not challenge the enhanced licence fee levied from time to time during the validity of their license. (4.) WE are unable to agree. A perusal of Rules 24 and 25 of the Rules speak of the annual license fee being charged from the licensees. This annual character of the license fee has to be considered as license fee for an Excise year i. e. for a period of 12 months commencing from 1st October and ending 30th September of the following year. Once the annual license fee is enforced at the commencement of the Excise Year and has either been paid by the licensee or agreed to be paid in six bimonthly installments, the right of the lic....