IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION No.8845 of 2003 Between: G.CHANDRASHEKHAR REDDY, S/O.G.SRINIVAS REDDY R/O.BHEL,RAMACHANDRAPURAM, MEDAK DIST. ..... PETITIONER AND 1 THE PROHIBITION & EXCISE SUPERINTENDENT, NARAYANAGUDA, HYDERABAD, R.R.DISt. 2 THE PROH & EXCISE INSPECTOR, CHEVELLA, R.R. DIST. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue a Writ order or direction more particularly one in the nature of Writ of Mandamus declaring the impugned attachment order issued against the petitioner on 06-03-2003 and proceedings dt.28-1-2003 passed by the 2nd respondent directing the prohibition and Excise Sub Inspector, Chevella to attach the properties for recovery of the alleged dues as illegal, arbitrary without authority of law and without any prior notice and contrary to article 300-A of the constitution of India and also the demand is barred by limitation and consequently declare that the petitioner is not liable to pay any amount to the respondents after lapse of 15 years. Counsel for the Petitioner :MR.M.RAMALINGESWARA REDDY Counsel for the Respondents: GP FOR PROHIBITION & EXCISE The Court made the following : THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION No.8845 of 2003 ORDER: The petitioner was a licencee of arrack shop of Kondakal village of Medak District for the year 1988-89. It is stated that the petitioner has become defaulter for a sum of Rs.44,060/- and the limitation for collection of the excise revenue by the Government is 30 years. Therefore, it cannot be said that the defaulted amount is barred by limitation. It is stated that the Government issued G.O.Ms.No.320, dated 10-06-2002, granting benefit of waiver of interest, who ever pays principal amount on or before 31-03-2003. Learned Government Pleader appearing for the respondents submits that the said last date was also extended upto the end of December, 2007. This court while admitting the writ petition on 06-05-2003, granted interim stay on condition of depositing a sum of Rs.30,000/-, out of the principal amount of Rs.44,060/-. It is also admitted in the counter that a sum of Rs.30,000/- was paid on 08-12-2003 vide Challan No.3397 at State Bank of Hyderabad, Chavella Branch. As the substantial principal amount has been paid, I am of the opinion that the petitioner is entitled for the benefit of G.O.Ms.No.320, dated 10-06- 2002. Having regard to the facts and circumstances of the case, the writ petition is disposed of permitting the petitioner to pay balance amount of Rs.14,060/- (Rupees fourteen thousand and sixty only) within four weeks from the date of receipt of a copy of this order. If the balance amount is paid within the prescribed time, the respondents may adjust the same by giving benefit of G.O.Ms.No.320, dated 10-06-2002, waiving the interest. There shall be no order as to costs. ___________ 31-03-2008 Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{RAGHU}