S. ANANDA REDDY, J.

( 1 ) THIS writ petition is filed by the petitioner aggrieved by the impugned order passed by the first respondent dated 6-7-2004 under which the licence of the petitioner was suspended on certain irregularities said to have been committed by him with reference to which, the first respondent proposed to conduct enquiry. Pending enquiry, the licence of the petitioner was suspended.

( 2 ) THE main contention of the petitioner is that the first respondent exercised the power under Section 31 (1) (e) of Andhra Pradesh excise Act, 1968 (for short the Act ). But, while exercising the said power under section 31 (1) (e) of the Act, the first respondent failed to follow the proviso, which contemplates for issuance of a notice before suspending the licence. As the first respondent failed to follow the said proviso and also failed to comply with the principles of natural justice contemplated under the said proviso, the impugned order is liable to be set aside. The learned counsel for the petitioner also relied upon the decision of this Court in the case of Goka Bujjamma v. Prohibition and Excise Superintendent, srikakulam and others which was rendered by a Division Benc

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