TODDY TAPPER CO OP SOCIETY Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) In these proceedings, the learned Counsel for the petitioners moves for the issue of a mandamised certiorari to quash the Circular, Cr. No. 7090/Ex./79/E 1, dated 3-8-1979, issued by the Commissioner of Excise, Hyderabad, which seeks to levy and collect proportionate extra rental vis-a-vis the allotment of extra trees over and above the quota, by declaring Rule 15 of the A.P. Excise (Tapping of Trees and Toddy Shops Special Conditions of Licence) Rules, 1969 as ultravires the A.P. Excise Act, 1968, and therefore, null and void.

(2.) Sixty-three Toddy Tappers Co-operative Societies, Nellore District, the petitioners herein, complain that they are constrained to pay proportionate rental for allotment of extra trees, in addition to the tree-tax and tree owner's rent, under Rule 15 of the A.P. Excise (Tapping of Trees and toddy Shops Special Conditions of Licence) Rules, hereinafter referred to as "the Rules", which is ultravires the A. P. Excise Act, hereinafter referred to as "the Act", arbitrary and discriminatory in character.

(3.) Before adverting to the arguments for and against, the relevant material facts may briefly be noticed The petitioners are the individual licensees of various toddy shops in Nellore District for the excise year 1979-80 commencing from 1-10-1979. They were granted lease of right to sell liquor (toddy) in retail, fixing the monthly rentals payable on each shop, according to the guidelines issued before the commencement of every excise year. Pursuantly, the Excise Policy to be followed for the year 1979-80 was enunciated by the Commissioner of Excise in his proceedings Cr. No. 7090/Ex./79/E1.dated 3-8-1979. Under Clause VIII of the said Circular, ration of trees for toddy shops in Andhra Area was introduced for the first time. This was purported to be issued under Rules 14 and 15 of the Rules framed under Section 72 of the Act. The reason given was that no ration of trees was being fixed for toddy shops in Andhra Area hitherto and consequently trees were being tapped disproportionately, thereby causing undue threat to the licensees of arrack shops - which is not in conformity with the practice obtained in Telangana Area. The ration of excise trees for each shop was fixed on the basis of the highest annual consumption in the last three years. The Circular also laid down that the tress over and above so fixed, would not be permitted to be tapped without payment of proportionate rental. It is this policy of payment of proportionate rental that has apparently provoked the petitioners to invoke the extra-ordinary jurisdiction of this Court.