JUDGMENT : D.N. Patel, J. 1. When this matter was called out, nobody appeared on behalf of the appellant. 2. Looking to the facts and circumstances of the case, it appears that this appellant is the original petitioner whose writ petition, being W.P.(C) No. 1617 of 2011 was dismissed by the learned Single Judge vide judgment and order dated 7th June, 2011, whereby the prayer of this appellant for reduction in the amount of license fee from Rs. 5 lacs to Rs. 2 lacs was not granted. This license fee relates to the restaurant and Bar of this appellant (original petitioner) situated within the district of Dhanbad. As the aforesaid writ petition was dismissed, original petitioner has preferred this Letters Patent Appeal. 3. Counsel appearing for the respondents submitted that for the city of Ranchi, Jamshedpur, Dhanbad, Bokaro and Hazaribagh, license fee for restaurant and Bar is Rs. 5 lacs as per the Rule 107(i) of the Rules under the Excise Act, 1915 framed by Board of Revenue under Section 90 of the said Act. Vires of this Rule was never challenged by this appellant (original petitioner). The place, where the restaurant and bar of this appellant is situated, is within the city limits of Dhanbad by virtue of Gazette Notification No.4 dated 8th March, 2010. It has been further submitted that previously, the place, where the restaurant and Bar of this appellant is situated, viz. Digwadih, was outside the city of Dhanbad, but, after the aforesaid notification, viz. Notification No.4 dated 8th March, 2010, whole area of Jorapokhar Police Station is now included within the city limits of Dhanbad and hence, as per Rule 107(i) of Excise Rules, if the restaurant and Bar is situated within the city limits then license fee will be Rs.5 lacs per annum, otherwise it will be Rs.2 lacs per annum. This aspect of the matter has been properly appreciated by the learned Single Judge while dismissing W.P.(C) No. 1617 of 2011 vide order dated 7th June, 2011 and hence, this Letters Patent Appeal may not be entertained by this Court. REASONS : 4. This aspect of the matter has been properly appreciated by the learned Single Judge while dismissing W.P.(C) No. 1617 of 2011 vide order dated 7th June, 2011 and hence, this Letters Patent Appeal may not be entertained by this Court. REASONS : 4. Having heard counsel appearing for the respondents and looking to the facts and circumstances of the case, it appears that this appellant is the original petitioner, whose writ petition, being W.P.(C) No.1617 of 2011, was dismissed by the learned Single Judge vide judgment and order dated 7th June, 2011, whereby, the prayer for reduction in the license fee from Rs. 5 lacs to Rs.2 lacs was not accepted by the learned Single Judge. 5. It appears that for the city of Ranchi, Jamshedpur, Dhanbad, Bokaro and Hazaribagh, license fee is at Rs. 5 lacs per annum for the restaurants and Bars situated within the aforesaid cities of the State of Jharkhand as per Rule 107(i) of the Excise Rules framed under Excise Act, 1915 by the Board of Revenue under Section 90 of the said Act. 6. It appears from the facts of the case that prior to the aforesaid gazette notification, the restaurant and Bar of this appellant, as per its location (Digwadih within the limits of Jorapokhar Police Station, Dhanbad), was in the rural area and hence, license fee was Rs.2 lacs per annum. It further appears from the facts of the case that after Gazette notification No.4, dated 8th March, 2010, the aforesaid area, where the restaurant and Bar of the aforesaid appellant is situated, viz. Digwadih-Jorapokhar, is now included within the local limits of Dhanbad Municipal Corporation. By virtue of the aforesaid notification, now the restaurant and Bar of this appellant is said to have been situated within the city limits of Dhanbad and hence, no error has been committed by the Assistant Commissioner of Excise, Dhanbad by issuance of Memo No. 737 dated 17th March, 2011, making a demand of Rs.5 lacs from this appellant, who is the proprietor of Guru Monark Restaurant-cum-Bar, as the annual license fee for the financial year 2011-12 under Rule 107 (i) of Excise Rules (amended by the Government of Jharkhand). It appears that two licenses were issued, bearing No. 22/2008-09 and 23/2008-09, to this appellant for his restaurant and Bar. It appears that two licenses were issued, bearing No. 22/2008-09 and 23/2008-09, to this appellant for his restaurant and Bar. It is pertinent to mention here that vires of the Rule 107 (i) of the Excise Rules was never challenged by this appellant. 7. Thus, the area, where the restaurant and Bar of this appellant is situated, is now included within the city limits of Dhanbad Municipal Corporation vide Gazette notification No.4 dated 8th March, 2010 and hence, no error has been committed by the learned Single Judge while dismissing the writ petition, preferred by this appellant, upholding the order of the Assistant Commissioner, Dhanbad vide which Rs. 5 lacs towards annual license fee for the financial year 2011-12 was demanded from the present appellant. 8. As a cumulative effect of the aforesaid facts and reasons, there is no substance in L.P.A. No. 272 of 2011, which is, hereby, dismissed with a cost of Rs.10,000/-, which is to be deposited before the Jharkhand Legal Services Authority within a period of four weeks from today. This amount shall be utilised for the programme 'Access to Justice'. Copy of this order shall be sent to the Member Secretary, Jharkhand Legal Services Authority.