V. RAJAGOPALA REDDY, J.

( 1 ) THE petitioner was carrying on business in retail sale of liquor at angalakuduru village. He was granted licence under Rule 23 (x) of A. P. Foreign liquor and Indian Liquor Rules, 1970 (for short the Rules ), on 14-10-1987 for a block period of 5 years. He, however, stopped business on 30-9-90. The 2nd respondent issued a show-cause notice dated 12-10-1989 directing him to pay an amount of Rs. 50,847/- as differential licence fee for the period from 28-3-88 (sic. 22-3-88) to 30-9-90, stating that Angalakuduru village falls within the limits of 1 Km. from the periphery, of Tenali Municipality due to the inclusion of Sultanabad into Tenali Municipality. The petitioner s explanation was rejected and the petitioner was directed to pay the amount demanded, by order dt. 30-12-89. The petitioner carried the matter in appeal before the deputy Commissioner, Excise Guntur, who dismissed the appeal by order dt. 8-3-91. This order is under challenge in this writ petition.

( 2 ) THE only contention raised by the learned Counsel for the petitioner is that the conditions of licence or the provisions of the Act or the Rules framed thereunder, do not authorise the aut

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