S. B. SINHA, C. J.

( 1 ) THE question which arises for consideration in these appeals is as to whether the Excise Superintendent has the jurisdiction to issue a notification for auction of shops wherefor licences are required to be granted in Form IL 24.

( 2 ) THE Excise year for 2001-2002 begins from the 1st April, 2001. Two notifications dated 2-5-2001 and 22-5-2001, however, had been issued by the Excise Superintendents of various districts notifying the date on which the shops shall be auctioned. Questioning his jurisdiction to do so, the appellants herein filed writ petitions before this Court. The learned single Judge has dismissed the said applications. Aggrieved thereby these appeals have been filed.

( 3 ) MR. L. Narasimha Reddy and mr. Sairam Goud, the learned Counsel appearing on behalf of the appellants would urge that having regard to the import of A. P. Excise Act, 1968 (hereinafter referred to as the Excise Act ) the Prohibition and Excise superintendent who is merely a licensing authority has no jurisdiction to issue notification for holding of auction. It was submitted that by reason of Section 3 to the said Act the Commissioner, subject of general or special orders of the Government, issued in this behalf, is the chief controlling authority in all matters connected with the administration of the Act. Section 4 authorises the Collector to exercise all powers and functions assigned by or under the Act subject to the general control of the commissioner. It was contended that the excise Superintendent and other officers who are appointed in terms of Section 5 thereof can be delegated with certain functions only in terms of Section 6 thereof.

( 4 ) SUB-SECTION (2) of Section 15 of the excise Act, however, provides thus: a licence for sale or buying under subsection (1) shall be granted:- (A) By the Prohibition and Excise superintendent, if the sale or buying is within a district; (B) By the Deputy Commissioner, if the sale or buying is in more than one district within his jurisdiction; and (C) By the Commissioner, if the sale or buying is in an area within the jurisdiction of more than one deputy Commissioner: provided that subject to such conditions as may be determined by the Commissioner, a licence for sale or buying granted under the excise law in force in any other part of india may be deemed to be a licence granted under this Act.

( 5 ) THE State in exercise of power conferred upon it under Section 72 read with sections 9, 11, 12, 13, 14, 15 and 28 of the excise Act, made the Andhra Pradesh indian Liquor and Foreign Liquor Rules, 1970 (hereinafter referred to as 1970 Rules ). Rule 2 of the said rules reads thus: application:- These rules shall apply for the import, export, transport and sale of Indian Liquors and Foreign liquors but not for their manufacture, production, compounding, blending rectifying flavouring, colouring, fortifying diluting or bottling.

( 6 ) THE Excise Act is regulatory in nature. It is not in dispute that licence in Form IL 24 is granted upon following the procedures prescribed therefor. Chapter II of the excise Act provides for establishment and control and by reason of Section 3 which occurs in the said chapter the commissioner is authorised to act as a controlling authority in all matters connected with the administration of the act. The Commissioner, therefore, may issue directions from time to time. Although in terms of Section 4 the Collector is to exercise powers and perform the functions assigned by or under the Act subject to the general control of the Commissioner nothing has been pointed out before us to show that either by reason of the provisions of the said Act or the rules made thereunder, the Collector is the only person who is authorised to issue notification for holding of auctions of shops in relation whereto the licences are required to be granted. The auction notice dated 2-5-2001 reads thus: whereas the lease of Excise shops of il and FL is to be granted duri

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