P. Naveen Rao, J.

1. This group of appeals arises from the common judgment of learned single judge dated 21.11.2008. The competent authorities of the state are in appeal. The point for consideration in this group of writ appeals is, whether the State, through Excise Department, entitled to demand differential license fee from the Form IL-24 licensee (liquor retail outlet) on the ground that the location of licensed shop falls within the 5 KMs radius of the concerned Municipal Corporation, as a consequence to upgradation of existing municipality into Municipal Corporation during the subsistence of license. Parties are referred to as arrayed in the writ petitions.

2. The petitioners were granted/extended IL-24 licenses for the excise year 2004-05. The grant of IL-24 license and license fee was regulated by the Andhra Pradesh Excise Act, 1968 (the Act) and “The Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 (Rules, 1970)” made there under. The IL-24 license fee is structured into five slabs depending on the population of the area where the liquor retail outlet (shop)