^ APHC010343722025 V IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 1723fi OF Between: V. V. Subba Rao, S/o V. Stonehousepeta, besides Andhra Bank V. Rangaiah, Age 60 yrs, R/o D No 3/3/2 SPSR NELLORE District. ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Dept., Velagapudi Amaravati. 2. The Commercial Tax Officer, No.lll Circle 3. The Deputy Commercial Tax District. Nellore, SPSR Nellore District, officer, Nellore-lll Circle, SPSR Nellore ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the in the affidavit filed therewith, the High Court any writ or Order or direction nature of writ of mandamus declaring circumstances stated i pleased to issue may be more particularly one in the the action of the 2'""' respondent in issuing proceedings dt. 14.11.2012 and the consequential notice issued dt. 13.03.2025 as illegal, arbitrary and violation of Article Constitution of India and to consequently set aside the \A NO: 1 OF 2Q2fi Petition under Section 151 CPC in the affidavit filed in support of the petition, the High Court suspend the proceedings issued by the 2 the consequential notice issued dt.13.03.2025 pending disposal of petition. Counsel for the Petitioner: M/s. GRANDHI Counsel for the Respondent Nos.1 to 3: The Court made the following order: 14 and 21 of the same. praying that in the circumstances stated may be pleased to respondent dt. 14.11.2012 and nd writ PRIYANKA GP FOR COMMERCIAL TAX APHC010343722025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17236/2025 Between: 1. VV SUBBA RAO, S/0 V. V. RANGAIAH AGE 60 YRS, R/0 D NO 3/3/2 STONEHOUSEPETA, BESIDES ANDHRA BANK SPSR NELLORE DISTRICT. ...PETITIONER AND 1.THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT, VELAGAPUDI AMARAVATI. 2.THE COMMERCIAL TAX OFFICER, NO.LLL CIRCLE SPSR NELLORE DISTRICT. 3.THE DEPUTY COMMERCIAL TAX OFFICER, NELLORE-LLL CIRCLE, SPSR NELLORE DISTRICT. NELLORE, ...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 topleased to issue any writ or Order or direction more particularly one in the nature of writ of mandamus declaring the action of the 2nd respondent issuing proceedings dt. 14.11.2012 and the consequential notice issued dt. 13.03.2025 as illegal, arbitrary and violation of Article 14 and 21 of the Constitution of India and to consequently set aside the same and to pass in 2 RRR,J & \ W.P.No.l7236of202S lA NO: 1 OF ?()9^ sss rsrrr,»' »• - dispossi of writ potition. Counsel for the Petitioner: 1.GRANDHI PRIYANKA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX may be pleased respondent dt. issued dt. 13.03.2025 pending & ■ 3 RRR,J & JS,J W.P.No.l7236of2025 The Court made the following Order: (perHon’ble Sh Justice R. Raghunandan Rao) The petitioner was subjected to assessment by the Commercial Tax Officer, No.lll Circle, Nellore, by treating the petitioner as an unregistered dealer dealing in the sale of cigarettes. The Commercial Tax Officer, No.lll Circle, Nellore, passed an assessment order, dated 14.11.2012, for the tax periods 2009-2010 & 2010-2011, assessing the petitioner to a total tax payable of Rs.85,30,249/-. Thereafter, the petitioner was served with a Demand Prior to Attachment of Land, in FORM NO-4, under Section 25 of the Andhra Pradesh Revenue Recovery Act, 1864, dated 13.03.2025, seeking to attach an immovable property, said to belong to the petitioner in Krishna Nagar in Nellore Municipal Corporation Jurisdiction, Nellore. Aggrieved by these proceedings, the petitioner has approached this Court, by way of the present Writ Petition, contending that, the show-cause notice was not received by him before the impugned proceedings, dated 2. 14.11.2012, had been issued; the assessment proceedings, on 14.11.2012, were not received by the petitioner and as such, the petitioner cannot be held to be liable. Ms. Grandhi Priyanka, learned counsel for the petitioner, would draw 3. the attention of this Court to the contents of the assessment order, dated 14.11.2012. The Commercial Tax Officer, No.lll Circle, Nellore, specifically sta,tes jhat, a show-cause notice was issued, on 29.10.2012 and was returned unserved, on 03.11.2012, with an endorsement that the dealer was not available. She '■espondents after due & JS ^■PNo.l7236of2025 would contend that, i cannot contend that notice and 'n the face of this assessment order gwen to the 0^" Principles endorsement, the the ^as been petitioner. She of Natural Justice. passed, opportunity being 's a clear violation contend that, there I '^ould also learned appearing for the they do ^4.11.2012i have been returned for Assistant '"espondents, any proof of as the unserved with «'ant of address of ward Government '^ould also fairly Plodder for Gommercial Tax, instructions, that concede, on i oot have service of the '■egistered post assessment c'‘der, dated '0 as much sent to the endorsement that number and door petitioner t^ie notice returned appears to '^'^as being an number. 5. 'n these ricircumstances. hold that the opposed to Principles 14.11.2012, is i ^he same i assessment c''der, dated of Natural Justice invalid as being 's set aside. and In view of the Demand Prior issued by the Comm quashed. fact that, 'Attachment the assessment of Land, i orcial Tax Officer, order has been ’ 'n Form no-i Nellore III Circle to set aside, the dated 13.03.2025, Nellore, also stands 'Accordingly - this Writ Petitio n IS allowed. There costs. shall be no order as to 5 RRR,J & JS,J W.P.No.l7236of2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- G. HELA NAIDU ASSISTANT REGISTRAR //TRUE COPY// N OFFICER SE To, Revenue (CT) Dept., State of Andhra 1. The Principal Secretary, Pradesh, Velagapudi Amaravati. Commercial Tax Officer, No.lll Circle Nellore, SPSR Nellore District. Tax officer, Nellore-III Circle, SPSR NELLORE 2. The 3. The Deputy Commercial District. 4. One CC to M/s. Grandhi Priyanka, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh 5. Two CCs to GP for [OUT] 6. Two CD Copies. ssb HIGH COURT DATED:16/07/2025 ORDER WP No.17236 OF 2025 ALLOWING THE W.P. WITHOUT COSTS