9911796707
TMI Blog2000 (12) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the Andhra Pradesh Excise Act, 1968 (hereinafter referred to as the Act ). During the currency of the block of 5 years for which the license was valid, the State Government issued GOMs No. 160, revenue (Ex. Ill) dated 3-3-1990 amending the Schedule to the Andhra Pradesh (Foreign and Indian Liquor) Rules, 1970 (hereinafter referred to as the Rules ) framed under the Act, whereby license fee in respect of wholesale license for the sale of all kinds of Indian liquor including those which were not consumed on the premises, bar licenses, storage licenses, club licenses and retail licenses were enhanced. The enhancement was directed to come into force w. e. f. 1-4-1990 in the GOMs itself. An Excise year has been defined under the Act as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime to time and therefore the licensees could not challenge the enhanced licence fee levied from time to time during the validity of their license. (4.) WE are unable to agree. A perusal of Rules 24 and 25 of the Rules speak of the annual license fee being charged from the licensees. This annual character of the license fee has to be considered as license fee for an Excise year i. e. for a period of 12 months commencing from 1st October and ending 30th September of the following year. Once the annual license fee is enforced at the commencement of the Excise Year and has either been paid by the licensee or agreed to be paid in six bimonthly installments, the right of the licensee to operate that license for that Excise Year gets crystalli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed license fee will also be applicable to the licenses issued on or before 1-4-1990 i. e. the date on which the impugned GO had come into force. (5.) We are in complete agreement with the above view. In fiscal matters, the provisions are required to be strictly construed and there is no scope for looking to the unexpressed intendment. (6.) We , accordingly, uphold the finding of the High Court to the effect that enhancement of the license fee by GOMs No. 160 dated 3-3-1990 becomes effective only from 1-10-1990 and that enhanced license fee can be collected from the respondents' w. e. f. 1-10-1990 notwithstanding the fact that the block of 5 years for which they had obtained license, had not yet expired. The impugned judgment i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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