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 ign