The import fee in force on the date of grant of import permit is applicable and there is no vested right to get an import permit of liquor.

P. VENKATARAMA REDDI, J.

( 1 ) THIS writ petition is filed questioning the notice dated 11-5-1987, issued by the Excise Superintendent, Warangal, respondent herein, demanding from the petitioner a sum of Rs. 58,500/- towards the differential import duty. The petitioner was doing the wholesale business in liquors holding FL-15 licence. He made an application on 7-2-1987 for importing 58. 500/- bulk litres of Beer from another state. The import permit was granted on 13-2-1987. Before issuance of import permit by the respondent and issuance of G. O. Ms. No. 137 Revenue (E) Department, dated 11-2-1987, the petitioner paid the counter-veiling duty at 50 paise per bulk litre and also import fee, which was prevailing at that time. The petitioner imported the liquor as per the permit on 11-5-1987. The impugned notice was issued relying upon the afore-mentioned G. O.

( 2 ) BY G. O. Ms. No. 137 Revenue (E) Department, dated 11-2-1987, sub-rule (1) of Rule 5 of A. P. Foreign Liquor and Indian Liquor Rules, 1970 was amended enhancing the import fee on Beer or other fermented liquor to one rupee per bulk litre. The amended rule reads as follows:" (1) On receipt of an application in Form FL. 1, the Collector may after such enquiry as he may consider necessary and on being satisfied that there is no objection to issue import permit applied for, issue the permit, subject to the following conditions, namely: (i) That the applicant has paid and produced the challan in original in token of having credited into the government treasury the entire counter-veiling duty leviable on the liquor to be imported at the rates in force. (ii) That the applicant has paid and produced the challan in original in token of having credited into the government treasury import fee at the following rates: (a) beer, Cider, Ale, one rupee stout, Porter or per bulk other fermented litre. liquor usually from malt or foreign liquor. (b) any other Indian two rupees liquor excluding per bulk arrack. litre. "

( 3 ) THIS amendment came into force on 12-2-1987, on which date it was published in the A. P. Gazette as per the unrebutted statement in the counter. The permit came to be issued on 13-2-1987, i. e. , one day after the amendment came into effect. Notwithstanding the fact that the import fee was paid at the old rate of 0. 50 paise per bulk litre, the permit was issued without demur, presumably because the respondent did not receive an official communication regarding the amendment of the rule.

( 4 ) THE contention of the learned counsel for the petitioner is that the fee in force on the date of application ought to be applied for the purpose granting the import permit. Accordingly, taking that fee into account, the import permit was issued, and the same was acted upon. It is submitted that the respondent, at a later date, cannot demand higher fee pursuant to the amended rule. We find it difficult to accept this submission. A plain reading of the rule makes ft clear that the import fee prevalent on the date of grant of import permit should have been paid by the applicant. Rule 5 (1) enjoins the issuance of import permit subject to the condition that the applicant "has paid and produced the challan in token of having credited into the government treasury import fee" at the prescribed rate. Thus, by the date of sanctioning the application, the competent authority has to address itself to the crucial aspect whether the applicant had paid the import fee at the prescribed rate. It necessarily follows that the fee which was in force on the date of consideration of the application has to be taken into account. That fee was Re. 1/- per bulk litre and not 0. 50 paise. The import permit should not have therefore been issued to the petitioner. If it was issued by reason of a mistake or on account of unawareness of the amendment, nothing in the rules preclude the competent officer to demand the differential fee. It is significant to note that in the application-Form F. L. 1, the appl

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