APHC010572512024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3330] TUESDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.29897 of 2024 Between: 1. PITTU RAJA REDDY, S/O. P NAGI REDDY, AGED ABOUT 40 YEARS, OCC BUSINESS, LICENSEE OF M/S. SRI SAGAR RESTAURANT AND BAR, D.NOS. 6-215, 6-162, BELLARY ROAD, AZAD NAGAR, ANANTHAPURAM MUNICIPAL CORPORATION, ANANTHAPURAM DISTRICT. 2. BOGE GOPAL REDDY,, BOGE GOPAL REDDY, S/O. B. SANJEEVA REDDY, AGED ABOUT 57 YEARS, OCC BUSINESS, LICENSEE OF M/S. SINDHURA RESTAURANT AND BAR, D. NO. 4-1190, GANESH NAGAR, KALYANDURG ROAD, ANANTHAPURAM MUNICIPAL CORPORATION, ANANTHAPURAM DISTRICT. 3. S. VENKATESH REDDY,, S/O. S. SIDDA REDDY, AGED ABOUT 48 YEARS, OCC BUSINESS, LICENSEE OF M/S. KOMALA AMERICAN RESTAURANT AND BAR, D. NO. 1-68, 1-69 AND SURVEY NO. 105/10, AKKARAMPALLI MAIN ROAD, TIRUPATI MUNICIPAL CORPORATION, TIRUPATI. 4. NIDAMANURU MANOHAR CHOWDARY,, S/O. N. CHENGAIAH NAIDU, AGED ABOUT 66 YEARS, OCC BUSINESS, LICENSEE OF M/S. IGNITE RESTAURANT AND BAR, D. NO. 19-8-182/B, S.B.I COLONY, AIR BY PASS ROAD, TIRUPATI. 5. MEDI NADAMUNI VEDHAVATHI,, W/O. M.S. NANDAMUNI, AGED ABOUT 50 YEARS, OCC BUSINESS, LICENSEE OF M/S. S.V. RESTAURANT AND BAR, D. NO. 14-1-66/BI ,B2,B3 AND 14-1-68, NEHRU STREET, TIRUPATI MUNICIPAL CORPORATION, TIRUPATI. 6. PALAGIRI NAGAMUNI REDDY,, S/O. P. RAMI REDDY, AGED ABOUT 48 YEARS, OCC BUSINESS, LICENSEE OF M/S. APPLE RESTAURANT AND BAR, D. NO. 18-7-1/B, FLAT NO. 201, SATYAM MEDAS APARTMENT, PRASHANTHI NAGAR, K.T. ROAD, TIRUPATI. 7. A. MUNASWAMY REDDY,, S/O. A. MUNIKRISHNA REDDY, AGED 2 ABOUT 51 YEARS, OCC BUSINESS, LICENSEE OF M/S. SRI GANESH RESTAURANT AND BAR, D. NO. 14- 3-305/1, D.R. MAHAL ROAD, TIRUPATI MUNICIPAL CORPORATION, TIRUPATI. 8. YALAMURI KRISHNAMOORTHY,, S/O. Y. VENKATASUBBA REDDY, AGED ABOUT 70 YEARS, OCC BUSINESS, LICENSEE OF YALAMURI RESTAURANT AND BAR, TIRUPATI, D. NO. 13-6- 600/44/36/2, P.K. LAYOUT, TIRUPATI. 9. SOMALAPALLI RAMA REDDY,, S/O. S. VENKATA REDDY, AGED ABOUT 49 YEARS, OCC BUSINESS, LICENSEE OF M/S. ROYAL RESTAURANT AND BAR, D. NO. 20-2-626/B2, MARUTHI NAGAR, KORLAGUNTA, TIRUPATI MUNICIPAL CORPORATION, TIRUPATI. 10. PRALAPALLI ARUN KUMAR,, S/O. P. CHINNASWAMY REDDY, AGED ABOUT 47 YEARS, OCC BUSINESS, LICENSEE OF M/S. PCR RESTAURANT AND BAR, D. NO. 7-195/10, SUBBAIAH COLONY, AVILALA PANCHAYAT, R.C. ROAD, TIRUPATI. 11. N. DIVYA,, D/O. NAGARAJ, AGED ABOUT 40 YEARS, OCC BUSINESS, LICENSEE OF M/S. HARIKA RESTAURANT AND BAR, D. NO. 4-4-515, NEHRU NAGAR, TIRUPATI. 12. PALAGIRI RAMMOHAN REDDY,, S/O. P. RAMI REDDY, AGED ABOUT 50 YEARS, OCC BUSINESS, LICENSEE OF M/S. DOLPHIN RESTAURANT AND BAR, D. NO. 18-2-68 AND 73, KORLAGUNTA MAIN ROAD, TIRUPATI. 13. BALLA SRINIVASULU,, S/O. B. SREERAMULU, AGED ABOUT 46 YEARS, OCC BUSINESS, LICENSEE OF M/S. AMRUTH RESTAURANT AND BAR, SURVEY NO. 99 AND 99/10, PLOT NO. 67 AND 68, D. NO. 6-219, 6-219-1, 6-219-2, BESIDE OF SREE THEJA RESIDENCY, BELLARY BY PASS ROAD, ANANTHAPURAM MUNICIPAL CORPORATION, ANANTHAPURAM. 14. VENNAPUSA VENKATA RAMI REDDY,, S/O. V. RAMAKRISHNA RAO, AGED ABOUT 64 YEARS, OCC BUSINESS, LICENSEE OF M/S. YUVARAI RESTAURANT AND BAR, SURVEY NO. 121/1 AND 121/3-B, D. NO. 6-201, AZAD NAGAR, PAPAMPETA VILLAGE, ANANTHAPURAM MUNICIPAL CORPORATION, ANANTHAPURAM. 15. G. SUNIL KUMAR,, S/O. G. SANKARAIAH, AGED ABOUT 43 YEARS, OCC BUSINESS, LICENSEE OF M/S. BADI RESTAURANT AND BAR, D. NO. 20-3-124/C/2, YERRAMITTA, AKKARAMPALLI ROAD, TIRUPATI. GALI PAVAN KUMAR, S/O. G. VENUGOPAL NAIDU, AGED ABOUT 34 YEARS, OCC BUSINESS, LICENSEE OF M/S. MAAYA RESTAURANT AND BAR, D. NO. 9-14, THANAPALLI ROAD, SRINIVASAPURAM, TIRUPATI RUAL, TIRUPATI. 16. GALI PAVAN KUMAR,, S/O. G. VENUGOPAL NAIDU, AGED ABOUT 34 YEARS, OCC BUSINESS, LICENSEE OF M/S. MAAYA RESTAURANT AND BAR, D. NO. 9-14, THANAPALLI ROAD, SRINIVASAPURAM, TIRUPATI RUAL, TIRUPATI. 3 17. NUTHETI VENKATESULU,, S/O. N. GURRAPPA (LATE), AGED ABOUT 66 YEARS, OCC BUSINESS, LICENSEE OF M/S. SIDDARTHA RESTAURANT AND BAR, D. NO. 13/93-B/90, POLICE WELFARE COMPLEX PREMISES, ANANTHAPUR. 18. SAKE MALLIKARJUNA,, S/O. S. NARAYANA SWAMY, AGED ABOUT 38 YEARS, OCC BUSINESS, LICENSEE OF SRI LAKSHMI RESTAURANT AND BAR, D. NO. 13-2-810, RAILWAY STATION ROAD, ANANTHAPUR MUNICIPAL CORPORATION, ANANTHAPUR. 19. KAMI SETTY SIVA KUMAR,, S/O. K. VENUGOPAL, AGED ABOUT 45 YEARS, OCC BUSINESS, LICENSEE OF M/S. S.V. RESTAURANT AND BAR, D. NO. 6-5-488, RAM NAGAR MAIN ROAD, ANANTHAPUR MUNICIPAL CORPORATION, ANANTHAPUR. 20. DIDDUKURI VENKATADRI,, S/O. PULLAPPA, AGED ABOUT 46 YEARS, OCC BUSINESS, LICENSEE OF M/S. S.S.S. RESTAURANT AND BAR, D. NO. 18-2-2, VENUGOPAL NAGAR, NEAR JONNA IRON MART, R.T.C. BUS STAND ROAD, ANANTHAPUR MUNICIPAL CORPORATION, ANANTHAPUR. 21. NAYAKANTI JAGADEESHWAR REDDY,, S/O. N. RAMI REDDY, AGED ABOUT 49 YEARS, OCC BUSINESS, LICENSEE OF M/S. AHWAAN RESTAURANT AND BAR, D. NO. 13/98, 13/99, NEAR POLICE GUEST HOUSE, KAMALA NAGAR, ANANTHAPUR MUNICIPAL CORPORATION, ANANTHAPUR. 22. DASARI RAJESH KUMAR,, S/O. D. NAGESH, AGED ABOUT 37 YEARS, OCC BUSINESS, LICENSEE OF M/S. R.V. RESTAURANT AND BAR, D. NO. 17-1-169-1, GOOTY ROAD, ANANTHAPUR MUNICIPAL CORPORATION, ANANTHAPUR. 23. T. HARISH BABU,, S/O. T. ESWARAIAH, AGED ABOUT 34 YEARS, OCC BUSINESS, LICENSEE OF M/S. S.V. RESTAURANT AND BAR, D. NO. 8/2056/8, PAVAGADA ROAD, KALYANDURG MUNICIPALITY, KALYANDURG. 24. YERAGONDA YASWANTH GANDHI REDDY, S/O. Y RAJA REDDY, AGED ABOUT M/S.MADHURI RESTAURANT AND BAR, D.NO.1/1103-A, BYPASS ROAD, KADIRI MUNICIPALITY, SRI SATYA SAI DISTRICT. YEARS, OCC BUSINESS, LICENSEE OF 25. Y.L. SREENIVASULU, S/O. L LAKSHMANAMURTHY AGED ABOUT 51 YEARS. BUSINESS, LINCESEE OF M/S.SRI SANGEETHA RESTAURANT AND BAR, HINDUPUR MUNICIPALITY, HINDUPUR, SRI SATYA SAI DISTRICT. ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY PRINCIPAL SECRETARY, REVENUE (EXCISE) DEPARTMENT, SECRETARIAT 4 BUILDINGS, VELAGAPUDI, AMARAVATHI. 2. THE COMMISSIONER, PROHIBITION AND EXCISE, VIJAYAWADA KRISHNA DISTRICT. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in imposing a levy of Additional Retail Excise Tax (ARET) 15 percent to licenses of bars on Indian Made Foreign Liquor, Foreign Liquor, Beer, Wine and Ready to Drink Varieties by issuing G.O.Ms.No.42 Revenue (Excise) department dt 10.02.2025 as illegal, arbitrary, discriminatory and violative of article 14 and 19 of the Constitution of India, and also oppose to all cannons of justice ., and consequently setaside the Clause (iii) of the notification issued under G.O.Ms.No.42 Revenue (Excise) department dt.10.02.2025 and pass such other or further orders as the Honble Court deem fit and proper in the facts and circumstances of the case. Prayer is amended as per the Court's Order dt.19.02.2025 in I.A.No.01 of 2025. Counsel for the Petitioner(S): 1. RAVULA NAGARJUNA Counsel for the Respondent(S): 1. THE ADVOCATE GENERAL The Court made the following: 5 ORDER: Ms. B.Swathi, learned counsel represented on behalf of Sri R.Nagarjuna, learned counsel for the petitioners on record and stated that due to the change excise policy, the present Writ Petition has rendered infructuous and the same is also endorsed on the bundle. Recording the above representation made on behalf of the writ petitioners, the present Writ Petition is dismissed as infructuous. There shall be no order as to costs. As a sequel thereto, Interlocutory Applications pending, if any, shall stand closed. __________________________________ JUSTICE TARLADA RAJASEKHAR RAO Date: 18.11.2025 siva 6 THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.29897 of 2024 Date: 18.11.2025 siva