- (1.) THE petitioner filed the present writ petition seeking to issue a writ of mandamus, declaring the Order of the government in G. O. Rt. No. 1636 Revenue (EX. III) Department, dated 12. 10. 2004 in rejecting the request of the petitioner for refund of the licence fee paid for the unlicensed period i. e. prior to grant of licence for the Excise Year 2002-03, amounting to rs. 2,92,000/-, as illegal and arbitrary and to set aside the same, directing the respondents 1 and 2 to refund the said amount.
(2.) THE facts of the case are that the husband of the petitioner namely A. Subramanyam was the original licensee of il-24 in the name and style of M/s. Gowda brandy Shop situated at Pothupalem of guduru Rural Mandal, Nellore District for the Excise Year 1998-99, vide Licence no. 94/98-99. He paid the entire licence fee of Rs. 2 lakhs for the said year of 1998-99. After completion of the lease year, he did not come forward for the renewal of the licence for the year 1999-2000 as he expired on 10. 4. 1998. After the death of original licensee, his wife, the petitioner herein namely A. Sarasamma filed a revision before the Government, requesting to permit her to run the wine shop, expressing her ignorance about the legal obligation of intimating to the licensing authority about the death of her husband. It is stated that she intimated the Excise Superintendent, nellore about the death of her husband on 27. 3. 1999 and requested to permit her to run the shop.
(3.) IT is pertinent to note that the shop was run as per the licence for the Excise year 1998-99 i. e. upto 31. 3. 1999. It is not in dispute that the licence was not at all renewed for the Excise Year 1999-2000 and 2000-01. The petitioner filed a representation/revision only on 17. 10. 2000 i. e. after expiry of the licence period 1999-2000. The revision filed by the petitioner was allowed by the Government, vide G. O. Rt. No. 1745, Revenue (Excise-III) Department, dated 11. 9. 2001. A perusal of the said order goes to show that the action of the prohibition and Excise Superintendent, nellore, in refusing to transfer the licence in the name of the petitioner was set aside, duly permitting the petitioner to establish a shop in a location subject to fulfilling the conditions laid down in Rule 6 of the A. P. Excise (ILandfl) Retail Sale Conditions of licences) Rules, 1993. In the said order, it is also noticed that though the death of the husband of the petitioner was intimated vide representation dated 27. 3. 1999 to the prohibition and Excise Superintendent, requesting him to permit her to run the shop, he did not consider her request for renewal of the shop.;