( 1 ) THE petitioners are Ihe licensees of FL-17 and FL-24. The licences were granted under Indian-made Foreign Liquor Rules, 1970 (forshort the Rules ) which have been framed in exercise of rule-making powers conferred under the A. P. Excise Act, 1968 (for short ihe Act ). The licences were valid for a period of 5 years commencing from 1-10-1987 to 30-9-1992. The licence fees for FL-24 was Rs. 27,000. 00 and for FL-27 was Rs. 36,000. 00 prior to publication of GO. Ms. No. 18, Mpl. Admn. and Urban Development Department, dt. 9-1-1989. By the said GO. Sirpur area was included in the area of Kagaznagar Municipality with effect from 20-1-89. Kagaznagar municipality had a population of 18,120 and on tiie basis of the said population, the licence fees was originally levied. After the inclusion of Sirpur area, which comprises of population of 33,536, into Kagaznagar Municipality the population increased to atotal of 51,656. A show cause notice dt. 17-9-89 was issued by the respondent calling upon the petitioners to pay the differential amount of license fees and also the enhanced amount of licence fees which was fixed in the notification issued on 20-1-1989. The petitioners challenge

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