(1) THIS order will dispose of the batch of appeals filed by the State impugning the judgment of the Division Bench of the High Court of Andhra Pradesh dated 6-3-1992.

(2) THE respondents are amongst holders of wholesale licence (FL 15), retail licence (FL 24), bar licence (FL 17), storage licence for godowns (FL 19) as well as distributors licence (FL 27). These licences 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 licence 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 licence fee in respect of wholesale licence for the sale of all kinds of Indian liquor including those which were not consumed on the premises, bar licences, storage licences, club licences and retail licences were enhanced. The enhancement was directed to come into force w.e.f. 1-4-1990 in the GOMs itself. An Excise Year has been defined under the Act as a year commencing from 1st