ORDER:

This Writ Petition is filed seeking to declare the action of the respondents in not returning / refunding the license renewal fee about Rs. 47,91,780/-, to the petitioner collected for renewal of Form-2B license for the year 2015-17, wherein no business took place, as illegal, arbitrary, violative of Rule 10 of the Andhra Pradesh Excise (Grant of License of Selling by Bar and Conditions of License) Rules, 2005 (for short “the Rules”), apart from violation of Articles 14, 19 (1)(g) of the Constitution of India and for consequential direction to refund the said amount.

2) The brief facts of the case as set out in the affidavit filed in support of the Writ Petition may be stated thus:

3) The petitioner obtained a Form 2B license for the year

2006-2007 in the name and style of S.V. Restaurant and Bar, and the same was extended on yearly basis upto the Excise year 2013-14. The request of the petitioner for renewal of the Form 2B license for the year 2014-15 by paying the necessary license fee of Rs.19,00,000/- was not considered as the area / locality where the petitioner’s store/outlet located was notified as prohibitory area through proceedings dated 26.03.2014 of the 5th respondent. The petitioner, therefore, made a representation seeking permission to shift the premises to another location and the 3rd respondent through proceedings dated 12.09.2017 granted permission. In the meanwhile, considering the petitioner’s application for renewal of Form 2B license for the Excise Year 2015-2016, the 3rd respondent accorded permission vide proceedings dated 02.03.2017 by adjusting the already paid amount of Rs.19,00,000/- (for the Excise Year 2014-15) and collecting the differential enhanced license fee i.e., an amount of Rs.37,00,000/-. Despite paying a sum of Rs.50,00,000/- for renewal of Form 2B license for the Excise Year 2015-16, the petitioner could not conduct any business during the said excise year. Thereafter, the petitioner applied for renewal of license for three months in the Excise Year 2017 i.e., from January to March, for which the petitioner had to pay Rs.10,00,000/-. As the business was not conducted in the Excise Year 2015-16, the renewal amount of Rs.50,00,000/- has to be set-off for the license renewal fee in the upcoming years and as the renewal of license for the months of January, February and March, 2017 was issued, vide proceedings dated 13.03.2017, the petitioner could conduct business only for 19 days and therefore the amount for the remaining days in the said three months, where business was not conducted, has to be refunded. As the petitioner paid a sum of Rs.50,00,000/- for renewal of Form 2B license for the Excise Year 2015-2016 and for three months during the Excise Year 2017; and as the Form 2B license was not renewed, the petitioner addressed a representation dated 08.02.2022 to the respondent authorities for refund of an amount of Rs.47,91,780/-. Since there is no response from the respondent authorities, the present Writ Petition is filed.

4) Learned counsel for the petitioner with reference to the averments in the affidavit filed in support of the writ petition, more particularly para-8, inter alia contends that as admittedly no business took place due to non-renewal of Form 2B license for the Excise years 2015-2017, the petitioner is entitled for refund of an amount of Rs.47,91,780/-. He also submits that the issue with regard to refund of license fee, where no business took place for the reasons beyond the control, or the entitlement of Excise Department to collect / retain the same, was considered by a learned Judge in W.P.No.39393 of 2015 dated 17.07.2019; and that the said decision was upheld by the Division Bench vide common order dated 28.11.2022 in W.A.No.348 of 2019 and Writ Petition No.11758 of 2021. He submits that the issue in the present Writ Petition is squarely covered by the said orders and the Writ Petition deserves to be allowed.

5) Learned Government Pleader for Excise on the o