IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.03.2022

CORAM

THE HONOURABLE MR.JUSTICE M.DHANDAPANI.,J

W.P. No.6588 of 2022

Tamil Nadu Billiards & Snooker Association,

Rep. By its General Secretary,

No.6, Devanathan Street, Mandaveli,

RA Puram, Chennai 600 028.

…Petitioner

Vs.

1.The State of Tamil Nadu,

Represented by the Secretary to Government,

Prohibition and Excise Department,

Fort St. George, Chennai – 600 009.

2.The Commissioner of Prohibition & Excise,

Ezhilagam, Kamaraj Salai,

Chepauk 600 005.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitu-

tion of India praying to issue a Writ of Mandamus, to direct

the respondents to refund the proportionate privilege fee and

license fee for the non-transactional period of 10 months and

one day ie., from 17.03.2020 to 22.09.2020 (6 months and 5 days)

and from 25.04.2021 to 22.08.2021 (3 months and 27 days) to the

members of the petitioner Association who are running FL2 bar or

otherwise adjust the proportionate amount for the year 2022-23

based on the representation of the petitioner Association dated

26.02.2022.

For Petitioner : Mr.Menon

For Respondents : Mr.P.Sathish,

Additional Government Pleader

ORDER

This petitioner seeks a Mandamus to the respondent to

refund the proportionate privilege fee and license fee for the

non-transactional period of 10 months and one day ie., from

17.03.2020 to 22.09.2020 (6 months and 5 days) and from

25.04.2021 to 22.08.2021 (3 months and 27 days) to the members

https://hcservices.ecourts.gov.in/hcservices/

of the petitioner/Association who are running FL2 bar or

otherwise adjust the proportionate amount for the year 2022-23

based on the representation of the petitioner/Association dated

26.02.2022.

2. The petitioner prays for adjustment of fee towards the

renewal amounts payable for the subsequent Excise Years or in

the alternative, a direction for extension of the existing

licence period for the period during which the country was under

lock-down on account of on-going COVID-19 pandemic, since no

business could be carried out by them at that time.

3. When the matters had come up on earlier occasions, this

Court had directed that, notwithstanding the pendency of the

writ petitions, the second respondent Commissioner of

Prohibition and Excise was at liberty to consider the

representations, hear the petitioners and pass orders. Today,

it is brought to my notice that inquiry was initiated, the

petitioner had been heard and order is awaited.

4. This Court's attention is drawn to Rule 24(A) of the

Tamil Nadu Liquor (License and Permit) Rules, 1981 which reads

as follows:

‘24(A) Refund of licence fee in certain cases:--

A licencee, who has not transacted any business

under the licence, shall apply to the licensing

authority for refund of the licence fee along with the

licnece granted to him.

On receipt of the

application, the licensing authority may refund the

licence fee, if he is satisfied that the licensee has

not transacted any business under licence granted to

him.

Provided that if any licence has not transacted any

business for any part of the year, the proportionate

licence fee and privilege fee shall be refunded’

5. A perusal of Rule 24(A) indicates that if a licensee has

not transacted business under the license, he is eligible for

refund of licence and privilege fee proportionate to the period

when the business was not transacted, upon the licensing

authority satisfying himself that the licencee had, indeed, not

transacted business during that period. Thus, it is for the

Commissioner to satisfy himself that the establishments of the

petitioner had not transacted business for the period of lock-

down on account of the on-going COVID-19 pandemic, and if this

averment is found to be correct, the licence and privilege fee

shall