The petitioner filed the present writ petition seeking to issue a Writ of Mandamus, declaring the Order of the Government in G.O.Rt.No.1636, Revenue (EX. III) Department, dated 12.10.2004 in rejecting the request of the petitioner for refund of the licence fee paid for the unlicensed period i.e. prior to grant of licence for the excise year 2002-03, amounting to RS.2, 92, 000/-, as illegal and arbitrary and to set aside the same, directing the respondents 1 and 2 to refund the said amount.

2. The facts of the case are that the husband of the petitioner namely A. Subramanyam was the original licencee of IL-24 in the name and style of M/s. Gowda Brandy shop situated at Pothupalem of Guduru Rural Mandai, Nellore District for the excise year 1998-99, vide licence NO.94/98-99. He paid the entire licence fee of Rs.2 lakhs for the said year of 1998-99. After completion of the lease year, he did not come forward for the renewal of the licence for the year 1999-2000 as he expired on 10.04.1998. After the death of original licencee, his wife, the petitioner herein namely A. Sarasamma filed a revision before the Government, requesting to permit her to run the wine shop, expressing her ignorance about the legal obligation of intimating to the licensing authority about the death of her husband. It is stated that she intimated the Excise Superintendent, Nellore about the death of her husband on 27.03.1999 and requested to permit her to run the shop.

3. It is pertinent to note that the shop was run as per the licence for the excise year 1998-99 i.e. upto 31.03.1999. It is not in dispute that the licence was not at all renewed for the excise year 1999-2000 and 2000-01. The petitioner filed a representation/revision only on 17.10.2000 i.e. after expiry of the licence period 19992000. The revision filed by the petitioner was allowed by the Government, vide G.O.Rt. No.1745, Revenue (Excise-III) Department, dated 11.09.2001. A perusal of the said order goes to show that the action of the Prohibition and Excise Superintendent, Nellore, in refusing to transfer the licence in the name of the petitioner was set aside, duly permitting the petitioner to establish a shop in a location subject to fulfilling the conditions laid down in Rule 6 of the A.P. Excise (IL & FL Retail Sale Conditions of Licences) Rules, 1993. In the said order, it is also noticed that though the death of the husband of the petitioner was intimated vide representation dated 27.03.1999 to the Prohibition and Excise Superintendent, requesting him to permit her to run the shop, he did not consider her request for renewal of the shop.

4. After expiry of the licence period for the excise year 1998-99, admittedly, there was no renewal of the licence for the excise year 1999-2000, 2000-01 and 2001-02 and the petitioner ultimately secured a shop in conformity with Rule-6 at Nellatur village of Gudur Mandai for establishing IL-24 shop for the excise year 2002-03, as the location of the premises at Pothupalem where the husband of the petitioner run the business was not in conformity with Rule 6.

5. A perusal of the record further goes to show that the petitioner herself expressed her inability to complete the formalities and take the licence for the years 1999-2000 to 2001-02 though consequential orders have been passed by the Prohibition and Excise Superintendent, Nellore on 25.09.2001 for restoration of the licence and a notice dated 26.12.2001 was issued by the Prohibition and Excise Inspector, Guduru for restoration of the licence. Ultimately, the petitioner made a representation, requesting to grant licence for the year 2002-03, and accordingly, the Commissioner of Prohibition and Excise, Andhra Pradesh, Hyderabad passed orders in Cr.No.3769/02/CPE/G2, dated 06.06.2002, according permission for establishment of IL-24 shop namely M/s.Gowda Brandy Shop at Nellatur village of Guduru Mandai for the year 2002-03, subject to payment of the proportionate licence fee for the year 2001-02 due