P. S. NARAYANA, J.

( 1 ) AN unprecedented novel situation arose in the State o Andhra Pradesh due to the decisions of this Court holding certain portions of the Excise Policy of the State Government being bad ultimately paving the way for issuance of No. DDIT/u-1 (2)/2004-05, dated 16-3-2005 whereunder the Superintendents of Prohibition and Excise of the State of Andhra Pradesh were called upon by the 1st respondent, evidently representing the Investigative Agency of the Income Tax Department, to produce all the demand drafts along with the applications of the applicants within 24 hours of the delivery of the Judgment of this Court in pending Writ Petition in the manner indicated in the said proceeding purporting to exercise such power under Section 131 (1) and (1a) of the Income Tax Act 1961, hereinafter in short referred to as Act for the purpose of convenience. The said action is challenged by writ petitioners 1 to 4. The 1st petitioner is M/s. A. P. Wine Dealers Association, represented by its General Secretary, a registered Association, the 2nd petitioner is M/s. Twin Cities Wine Merchants Association, represented by its President, an unregistered Association and yet another t

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