K VEERABHADRA RAO SONS SAMALKOT Vs. EXCISE SUPERINTENDENT KAKINADA E G DIST

JUDGEMENT

(1.) This writ petition raises a question relating to the interpretation and the effect of Section 47 of Andhra Pradesh Excise Act, 1968.

(2.) This writ petition is filed for the issue of a writ of mandamus or any other appropriate writ, order or direction directing the respondents to renew the excise licence for the year 1981-82 or for any appropriate order

(3.) The petitioner is a licenced dealer having a F.L. 24 licence at Samalkot for the year 1980-81 for retail sale of Indian made Liquor. On 26-11-80 the proprietor of the petitioner concern was arrested in East Godavari while allegedly smuggling non duty, paid liquor of different types in his scooter and the case in Crime No. 6/80-81 of Tallarevu range was registered under section 34 (a) of the Andhra Pradesh Excise Act, 1968 against the petitioner and another person. Both the accused were convicted by the IV Additional Judicial First Class Magistrate Kakinada in C.C.No. 133/81 on 30-9-1981 but they were released under section 4 (i) of Probation of Offenders Act. However the liquors and the scooter of the petitioner were directed to be confiscated. Apart from the above case the petitioners was alleged to have smuggled liquor from Yanam in four other cases.