A.GOPAL RAO, A.R.LAKSHMANAN, A.V.KRISHNA RAO
G. Srinivasa Reddy – Appellant
Versus
Commissioner of Excise Board of Revenue – Respondent
( 1 ) THIS appeal is from the judgment of our learned brother Chinnappa Reddy, J. , given in W. P. No. 318 of 1968, on 14-10-1969, whereby the learned Judge dismissed the Writ Petition.
( 2 ) THE Writ Petitioner is a new entrant in the business of excise. His experience and lack of understanding seem to have brought him into a plight from which is finding it difficult to escape. His attempts to extricate himself out of the impasse created by himself cannot succeed in view of the construction of Clause 8 of the conditions of sale made by the Commissioner of Excise in pursuance of statutory authority which he had and which conditions the petitioner accepted while making an offer and entering into a contract. The fate of the case hangs on the true interpretation of condition No. 8.
( 3 ) IN Nizamabad town originally there were two foreign liquor shops. One was located in Das Cafe and the other in the Ananda Hotel. For the first time for the excise year 1966-67, a third shop was sanctioned for the town and its location was fixed at the Kwality Hotel.
( 4 ) IN the year 1966-67 the right to vend foreign liquor at these shops was auctioned and they fetched Rs. 41,0
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