The petitioner has challenged the Memo dated 212. 1996, of the Divisional Excise Officer, Periyakulam, Theni District, third respondent herein.

2. Facts leading to the Writ Petition are as follows:

Pursuant to a notification for sale of Arrack shops in Theni Town of Periakulam Taluk for the Excise year 1983-84, the petitioner submitted a tender, in respect of the Shop No.3 (Arrack Shop No.34) on 16.07.1983. The tender amount quoted by the petitioner was Rs.34,200/- . As the amount offered was below the upset price, the auction was not confirmed immediately. Nearly after 2½ months, orders confirming sale of Arrack Shop No.34 was issued in favour of the petitioner and the same was received by him on 110. 1983. Since the sale was not confirmed immediately, the petitioner decided to seek for refund of the amount and sent a petition dated 110. 1983 seeking for refund. Instead of refunding the amount, the respondents 1 to 3, brought the shop for reauction and that the same was confirmed in favour of one Mr.Veerannan. Subsequently, the tender amount remitted by the petitioner was refunded. On an erroneous presumption that the petitioner had caused revenue loss to the Government