Neutral Citation:……………………… Date of reserved for orders : Date of pronouncement : 23.06.2026 Date of uploading : APHC010123642026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3332] TUESDAY,THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 6667/2026 Between: 1. DANDU BALA MUNEIAH, S/O.NADIPI MUNEIAH, AGED ABOUT 51 YEARS, LICENSEE OF M/S. VAIBHAV WINES, R/O.D.NO.23-51, GOLLAPALLI VILLAGE, MYDUKUR MANDAL, YSR KADAPA DISTRICT-516172. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY PRINCIPAL SECRETARY, PROHIBITION AND EXCISE DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT-522238. 2. THE DIRECTOR/COMMISSIONER, PROHIBITION AND EXCISE DEPARTMENT, MANGALAGIRI, GUNTUR DISTRICT-522503. 3. THE DEPUTY COMMISSIONER, PROHIBITION AND EXCISE DEPARTMENT, KADAPA-516001. 4. THE DISTRICT PROHIBITION AND EXCISE OFFICER, KADAPA- 516001. ...RESPONDENT(S): 2 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 toPleased to issue a Writ of Mandamus or any other appropriate writ, order or direction, declaring the action of the respondents in fixing the Retail Excise Tax (RET) payable by the petitioner at f65,00,000/- per annum in respect of the licensed shop bearing L.No. 112/2024-26 (M/s. Vaibhav Wines), situated in Mydukur Municipality, YSR Kadapa District, by treating the population of Mydukur Municipality as above 50,000 as illegal, arbitrary, violative of Articles 14 and 19(1)(g) of the Constitution of India and contrary to Rule 15(1) read with Rule 2(t) of The Andhra Pradesh Excise (Grant of Licence of Selling by Shop and Conditions of Licence) Rules, 2024, and the law laid down by this Hon'ble Court in W.P.No.32237 of 2025 dated 12.12.2025, and consequently direct the respondents to refix/revise and collect the Retail Excise Tax payable by the petitioner for the said licensed shop bearing L.No.112/2024-26 (M/s Vaibhav Wines) .by treating the population of Mydukur Municipality as below 50,000 as per the official Census 2011 and levy the applicable RET of 55.00 000/-per annum, and 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 pleased to direct the respondents to collect the Retail Excise Tax (RET) payable by the petitioner for the licensed shop bearing L. No. 112/2024-26 (M/s. Vaibhav Wines), situated in Mydukur Municipality, YSR Kadapa District, under the slab of ?55,00,000/- per annum, instead of f65,00,000/- per annum, without insisting upon payment of the higher amount, and pass Counsel for the Petitioner: 1. RAVULA NAGARJUNA Counsel for the Respondent(S): 1. GP FOR PROHIBITION EXCISE The Court made the following: 3 ORDER: Sri Ravula Nagarjuna, learned counsel for the petitioner and Sri Nagaraju Pullagura, learned Government Pleader for Prohibition and Excise appearing for the respondents, collectively submitted that the cause in the writ petition does not survive and has become infructuous. Recording the said submission, the Writ Petition is dismissed as infructuous. There shall be no order as to costs. As a sequel, miscellaneous applications, pending if any, shall stand closed. _____________________________ JUSTICE RAVI CHEEMALAPATI Date: 23.06.2026. JLV Whether the order is: Speaking Reasoned Reportable Non-reportable 4 70 THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 6667/2026 Date: 23.06.2026 JLV