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COMMR., PROH. AND EXCISE AND ANO. Versus T. NARSIMHA GOUD, SEC-BAD.

2017 (1) TMI 267 - ANDHRA PRADESH HIGH COURT

Renewal of trade licence from second quarter - licence for running a Bar-cum-Restaurant - Held that: - the delay in granting renewal was only because the respondent-writ petitioner had failed to submit his trade licence along with his application seeking renewal; and his licence was renewed, the moment the trade licence was submitted by him. The action of the appellants, in insisting that the entire annual licence fee be paid by the petitioner, cannot therefore be faulted - Appeal allowed. - WRI .....

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erred by the Commissioner, Prohibition and Excise, State of Telangana and the Superintendent of Prohibition and Excise, Secunderabad, against the order passed by the learned Single Judge in W.P. No.39048 of 2012 dated 03.03.2016. The respondent - writ-petitioner herein was granted Form-2B licence for running a Bar-cum-Restaurant in the name of M/s. Moon Rock Restaurant and Bar at Bapujinagar, Tadbund, Secunderabad. He was granted a 2B licence on 09.12.2011 for the excise year 01.07.2012 to 30.06 .....

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l licence fee, though renewal was granted only in the second quarter of the excise year on 09.10.2012, the petitioner invoked the jurisdiction of this Court, under Article 226 of the Constitution of India, placing reliance on Rule 10(3)(b)(ii) of Andhra Pradesh Excise (Grant of Licence of Selling by Bar and Conditions of Licence) Rules, 2005 (hereinafter called, the 2005 Rules) to contend that he was liable to pay only 3/4th of the annual licence fee since the licence was renewed only during the .....

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s payable in such circumstances; and the contention that Rule 10(3)(b) of the 2005 Rules was applicable only for fresh licences, and not for renewal of licences, was not tenable. Expressing concurrence with the earlier judgment of this Court, in Sri Venkata Sai Restaurant and Bar, Vemagiri, East Godavari District v. Government of Andhra Pradesh 2007 (5) ALD 147, the learned Single Judge allowed the writ petition holding that the petitioner was liable only to pay 3/4th of the annual licence fee a .....

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on enclosing a challan for ₹ 10,000/-, the petitioner did not fulfil the required formalities for renewal of the Form 2-B licence; the petitioner submitted proof of payment of trade licence fee, for the current year 2012-13 only on 03.10.2012, along with a challan for ₹ 15,50,000/- towards half the annual licence fee, and a challan for ₹ 1,45,235/- towards late fee on the licence fee; he furnished a bank guarantee for ₹ 15,50,000/-, and executed a counterpart agreement on .....

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ewal of the existing licence, it is incumbent on the applicant to satisfy all the conditions envisaged in Rule 6 for grant of licence; what is required for granting a fresh licence is equally required for grant of renewal; an applicant seeking renewal of the Form-2B licence has necessarily to comply with all the conditions envisaged in Rule 6; and, as such, production of proof of payment of the trade licence fee, for the current year, was the sine qua non for renewal of the Form 2B licence. The .....

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to enclose a copy of the trade licence along with the application for renewal submitted by him on 28.06.2012, and it is only on 09.10.2012 that he submitted the trade licence, and his licence, for the excise year 2012-13, was renewed on the very same day i.e 09.10.2012. Rule 9-A relates to renewal of 2B licence, and requires a licensee to apply for renewal of 2B licence before 15 days of the expiry of the licence. The application, submitted by the petitioner for renewal of licence, is within the .....

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refrain from doing so during the pendency of his application for renewal. The delay in renewal of his licence till 09.10.2012 is only because the petitioner failed to comply with the statutory conditions prescribed in Rule 6(1)(v) whereby he was required to submit a trade licence. Having failed to submit a trade licence and, as he himself was the cause for the delay in renewal of the licence, the respondent - writ petitioner cannot now be heard to contend that, since the licence was renewed only .....

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wrong and contend that, notwithstanding his failure to submit a trade licence within time and his licence being renewed on the very date he submitted the trade licence, he is entitled to pay only 3/4th of the annual licence fee. The scope of Rule 6 (1) (v) and Rule 9-A (3) of the 2005 Rules were not examined in the order under appeal. In M. Harikiran v. the Commissioner for Prohibition and Excise (judgment in W.P. No.23415 of 2005 dated 25.04.2006), the dispute related to the grant of a Form 2B .....

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05. This judgment of the learned Single Judge was confirmed in appeal by a Division Bench [ judgment in W.A. No.686 of 2006, dated 19-06-2006], and the appeal preferred thereagainst [in Civil Appeal No.5148 of 2007 and S.L.P. (C) No.17261 of 2007 dated 29.10.2014] was dismissed by the Supreme Court. Likewise, in Sri Venkata Sai Restaurant and Bar 2007 (5) ALD 147, there was a delay in issuing the licence, under Rule 11 in Form 2B, for the excise year 2006-07; and it was only on 05.10.2006, that .....

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