Judge as the cause was covered by the judgment of the learned single Judge in W.P.No.12039 of 1992 dated 22.09.1992 and confirmed by the Division Bench by order dated 08.09.1993 in W.A.No.1504 of 1992. Against the said order of the learned single Judge in W.P.No.4987 of 1992, the department carried the matter in appeal in W.A.No.954 of 1994 and this Court by order dated 29.12.1995 directed the Commissioner of Excise to issue notice to the writ petitioner and after enquiry, adopting the mode of computation on the same analogy of TCS situated within the local area of municipalities of Kurnool, Mahabubnagar, Warangal, Guntakal, Karimnagar, Eluru, Nizamabad and Adoni. In pursuance of the said direction, when the Deputy Commissioner for Prohibition and Excise, Warangal, passed an order dated 24.05.2001 confirming the order passed by Excise Superintendent, Khammam, fixing the rentals payable for the year 1991, the petitioner again approached this Court by filing W.P.No.11255 of 2001 and the order of the Deputy Commissioner dated 24.05.2001 was set aside and he was directed to pass orders strictly in terms of the judgment of the Division Bench in W.A.No.495 of 2001 and W.P.No.5530 of 2001 dated 09.04.2001. The Division Bench of this Court disposed of W.A.No.495 of 2001 and W.P.No.5530 of 2001 on 09.04.2001 filed by the petitioner herein holding as follows: