THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION No.13829 of 2001 ORDER: This writ petition has been filed seeking to declare the action of the respondents in demanding the excise arrears of 1989-90 from the petitioner in respect of the shop at Yellagonda, Machareddy Mandal, Nizamabad District, without disposing the representation filed by the petitioner and even without notice, as illegal and arbitrary. A perusal of the affidavit and the counter affidavit goes to show that the authorities demanding the excise arrears without issuing any show cause notice and final orders. Therefore, in the absence of any show cause notice and the final orders, the question of demanding the excise arrears in question does not arise. Therefore, I am of the opinion that it is a fit case wherein the petitioner has to be afforded an opportunity before making any demand for the excise arrears in question. Having regard to the facts and circumstances of the case, this writ petition is allowed. However, it is always open for the licencing authority/concerned authority to give a show-cause notice and pass final orders under the provisions of A.P.Excise Act and then, proceed for recovery of the excise arrears. There shall be no order as to costs. ___________ 21-04-2008 Prv