(Per D.S.R.Varma, J.)

Heard the teamed Government Pleader for Prohibition and Excise, appearing for the appellants in both the Writ Appeals as well respondents in the Writ Petitions, as well as the learned counsel appearing for the respondents In both the Writ Appeals as well as petitioners in the remaining three writ petitions.

2. Since the issue involved and the parties being same, with the consent of the learned counsel appearing for the appellants as well as the learned counsel appearing for the appellants as well as the learned counsel appearing for the respondent, all the matters are heard together and disposed of by this common judgment.

3. Writ Appeal No 1752 of 2003 is directed against the common order, dated 23-04-2003, allowing the writ petition W.P.No.24191 of 2002, filed by the licencee, seeking to declare the Memo NO.1995/Ex.III-2/2001-2, dated 12-04-2001, issued by the first respondent therein, and the consequential action of the third respondent therein in rejecting the claim of the petitioner therein for refund of the rentals and licence fee for the period from 17-05-1998 to 31-03-1999, during which period the petitioner could not conduct the business by an