APHC010268702026 IN THE HIGH COURT OF ANDHRA PRADESH THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 14200/2026 Between: 1. PATHULOTHU SRINU, S/O. RATHYA, AGED 38 YEARS, R/O. D.NO.2-111/AX/11, SITA AVENUE, FLAT NO.11, GANESH STATUE BACKSIDE LANE, BALAPUR, K.V. RANGAREDDY DISTRICT, TELANGANA STATE. 1. THE STATE OF ANDHRA PRADESH, REP. BY SECRETARY, PROHIBITION AND EXCISE DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT-522237. 2. THE COMMISSIONER AND DIRECTOR, PROHIBITION AND EXCISE, EXCISE COMPLEX, R.S.NO.88 POULTRY FARM ROAD PRASADAMPADU (V), VIJAYAWADA 521108. 3. THE DISTRICT PROHIBITION AND EXCISE OFFICER, LICENSING AUTHORITY, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH 517501 Petition under Article 226 of the Constitution of India pra circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of a writ of Mandamus by declaring the action of the respondents 1 to 3 in IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 14200/2026 PATHULOTHU SRINU, S/O. RATHYA, AGED 38 YEARS, R/O. 111/AX/11, SITA AVENUE, FLAT NO.11, GANESH STATUE BACKSIDE LANE, BALAPUR, K.V. RANGAREDDY DISTRICT, TELANGANA STATE. ...PETITIONER AND THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, PROHIBITION AND EXCISE DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR THE COMMISSIONER AND DIRECTOR, PROHIBITION AND EXCISE, EXCISE COMPLEX, R.S.NO.88-2B, SAI VIHAR APARTMENTS, LTRY FARM ROAD PRASADAMPADU (V), VIJAYAWADA THE DISTRICT PROHIBITION AND EXCISE OFFICER, LICENSING AUTHORITY, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH ...RESPONDENT(S): Petition under Article 226 of the Constitution of India pra circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of a writ of Mandamus by declaring the action of the respondents 1 to 3 in IN THE HIGH COURT OF ANDHRA PRADESH [3332] THURSDAY, THE EIGHTEENTH DAY OF JUNE THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI PATHULOTHU SRINU, S/O. RATHYA, AGED 38 YEARS, R/O. 111/AX/11, SITA AVENUE, FLAT NO.11, GANESH STATUE BACKSIDE LANE, BALAPUR, K.V. RANGAREDDY DISTRICT, ...PETITIONER ITS PRINCIPAL SECRETARY, PROHIBITION AND EXCISE DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR THE COMMISSIONER AND DIRECTOR, PROHIBITION AND EXCISE, 2B, SAI VIHAR APARTMENTS, LTRY FARM ROAD PRASADAMPADU (V), VIJAYAWADA- THE DISTRICT PROHIBITION AND EXCISE OFFICER, LICENSING AUTHORITY, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH- ...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 a writ, order or direction more particularly one in the nature of a writ of Mandamus by declaring the action of the respondents 1 to 3 in 2 fixing the Retail Excise Tax (RET) @ Rs.65,00,000/- for the year 2024-2025 and @ Rs.71,50,000/- for the year 2025-2026 with respect to the shop in Gazette Serial No.TPT/179 in the notification published by way of Gazette No. 134 dated 05.10.2024 in Tirupati District of Sullurpeta Municipality by taking into consideration of the population as above 50,000 and to declare the same as highly arbitrary, illegal, colorable exercise of and contrary to law and consequently direct the power respondents 1 to 3 to re-fix the Retail Excise Tax by taking into consideration the actual population of Sullurpeta Municipality as 47,130 as per 2011 census and adjust the Retail Excise Tax (RET) paid in with respect to our respective shop by treating the Retail Excise Tax for the year 2024-25 as Rs.55,00,000/- and Rs.60,50,000/- for the year 2025-26 as per 2011 census and to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents 1 to 3 to re-fix the Retail Excise Tax in respect of Shop No.TPT/179 in the notification published by way of Gazette No. 134 dated 05.10.2024 by taking into consideration of population of Sullurupeta Municipality as less than 50,000 pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. GINJUPALLI SUBBA RAO Counsel for the Respondent(S): 1. GP FOR PROHIBITION EXCISE 3 The Court made the following order: Sri Gummadavalli Vamsi Kumar, learned counsel, representing Sri Ginjupalli Subbarao, learned counsel for the petitioner, submits that the Writ Petition has become infructuous. Recording the said submission, the Writ Petition is dismissed as infructuous. There shall be no order as to costs. Consequently, miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE RAVI CHEEMALAPATI ____ Date: 18.06.2026 MP 4 11 THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION No.14200 of 2026 Date: 18.06.2026 MP