APHC010438502024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE ■a PRESENT THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION Nos: 22813. 23045 & 23087 of 2024 WRIT PETITION NO: 22813 OF 2024 Between: K Surendra Reddy, S/o K. Nallapa Reddy, Aged about 39 years. Assistant Commercial Tax Officer, O/o the Assistant Commercial Tax Officer, Ananthapuramu. ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (Commercial Tax) Department, AP Secretariat, Velagapudi, Amaravati, Guntur District. 2. The Chief Commissioner of State Tax, Government of Andhra Pradesh, Tadepalli, Guntur District. ...Respondents 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 an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the proceedings of the 2nd respondent Dt.24.03.2022 in imposing the major penalty of withholding two annual grade incrementswith cumulativeeffect and the order Dt.07.02.2024 of the 1®' respondent in rejecting the appeal as illegal, arbitrary and violative of Articles 14, 16, and 21 of the Constitution of India apart from being in violation of Rules 20, 21 and 24 of the A.P. Civil Services (Classification, Control and Appeal) Rules, 1991 i Memo Dt. 18.11.1993 apart from violation Apex Court and and the instructions issued in Government of the law laid down by the Hon’ble same and further direct the consequently set aside the respondents to grant all consequential benefits. lA NO: 1 OF 9n9A Petition under Section 151 CPC in the affidavit filed i direct the respondents to praying that in the circumstances stated in support of the petition, the High Court may be pleased to consider the candidature of the petitioner for promotion to the post of Deputy Commercial Tax Officer as and when the promotions to the post of Deputy I of the writ petition. respondents contemplate to effect Commercial Tax Officer, pending disposal Counsel for the Petitioner: SRI MANOJ Counsel for the Respondents: GP FOR SERVICES APHC010438532024 KUMAR BETHAPUDI -I 0r|0 0^ WRIT PETITION NO: 23045 OF 7n9A Between: ask Prasad, S/o A. Samba Siva Rao, , Tax Officer, O/o the Chief Commissioner of District, R/o Flat No. 101, 80 Ft., Aged 52 years. Deputy Commercial -- State Tax, Kunchanapalli, Guntur Road, Sivasai Towers, Kanur, Vijayawada. ...Petitioner AND Rep. by its Principal Secretary, Revenue AP Secretariat, Velagapudi, Amaravati 1. The State of Andhra Pradesh (Commercial Tax) Department, Guntur District. 2. The Chief Commissioner of State Tadepalli, Guntur District. Tax, Government of Andhra Pradesh ...Respondents Petition under Article 226 of the Constitution of India praying that in the in the affidavit filed therewith, the High Court circumstances stated i pleased to issue may be an appropriate writ, order in the nature of writ of Mandamus or direction more particularly declaring the proceedings of the 2^^ one respondent Dt.24.03.2022 in imposing the major penalty of withholding two annual grade increments with cumulative of the 1 effect and the order Ot.07.02.2024 respondent in rejecting the appeal as illegal, arbitrary and violative of Articles 14, 16, and 21 of the Constitution of India . , apart from being in v.oat,on of Rules 20, 21 and 24 of the A.P. Civil Services (Classification Control and Appeal) Rules, 1991 and the instructions issued in Government Memo Dt. 18.11.1993 apart from violation of the law laid down by the Hon’ble Apex Court and consequently set aside the respondents to grant all consequential benefits. jA NO: 1 OF 7()9d same and further direct the Petition under Section 151 CPC praying that in the circumstances stated ir-; th" i i I G ic, ci i i .dav,i filed ,n support of the petition, the High Court may be pleased direct the respondents to consider the candidature of the to petitioner for promotion to the post of Commercial Tax Officer contemplate to effect as and when the respondents promotions to the post of Commercial Tax Officer, pending disposal of the writ petition Counsel for the Petitioner: SRI MANOJ KUMAR BETHAPUDI Counsel for the Respondents: GP FOR SERVICES -1 APHC010438392024 WRIT PETITION NO: 23087 of Between: Officer, O/o the Regi^narAudit^^^^^^^ Commercial Tax 9-66/2A, New Maruthi Nagar TiCl 2024 ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary Revenue (Commercial Tax) Department. AP Secretariat, Velagapudi, Guntur District. 2. The Chief Commissioner of State Tax, Government of Andhra Pradesh Tadepalli, Guntur District. Amaravati, ...Respondents 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 an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the proceedings of the 2 respondent Dt.24.03.2022 in imposing the major penalty of withholding two annual grade increments with cumulative effect and the order Dt.07.02.2024 of the 1st respondent in rejecting the appeal as illegal, arbitrary and violative of Articles 14, 16, and 21 of the Constitution of India apart from being in violation of Rules 20, 21 and 24 of the A.P. Civil Services (Classification, Control and Appeal) Rules, 1991 and the instructions issued in Government Memo Dt. 18.11.1993 apart from violation of the law laid down by the Hon’ble Apex Court and consequently set aside the same and further direct the respondents to grant all consequential benefits. lA NO: 1 OF 2024 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 to consider the candidature of the petitioner for promotion to the post of Commercial Tax Officer as and when the respondents contemplate to effect promotions to the post of Commercial Tax Officer, pending disposal of the writ petition. Counsel for the Petitioner: SRI MANOJ KUMAR BETHAPUDI Counsel for the Respondents: GP FOR SERVICES -1 The Court made the following common order: nd APHC010438502024 THE HIGH COURT OF ANDHRA PRADESH at amaravati (Special Original Jurisdiction) IN [3460] THURSDAY jHE fourth day of SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 22813/2024 THE Between: S/0 K. NALLAPA REDDY, AGED 1 K SURENDRA REDDY, tay about 39 YEARS, ASSISTANT COMMERCIAL JM assistant commercial tax OFFICER, 0/0 THE OFFICER, ANANTHAPURAMU. ...PETITIONER AND BY ITS ANDHRA PRADESH, REP. revenue (COMMERCIAL TAX) SECRETARIAT, 1.THE STATE OF PRINCIPAL SECRETARY DEPARTMENT AMARAVATI, GUNTUR DISTRICT. VELAGAPUDI, AP OF STATE TAX, PRADESH, TADEPALLl, COMMISSIONER GOVERNMENT OF ANDHRA GUNTUR DISTRICT. CHIEF 2.THE ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praymg that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ order or dirfctPon more Radicular,y one in the nature of of Mandamus declaring the proceedings of the 2nd respondent Dt.2403.2022 in imposing the major penalty of withholding two annual grade increments with cumulative effect and tho w the 1st respondent in reiectina the a ? ° Dt.07.02.2024 of violative of Articles 14 16 and 21 on^r and from being in violation Ruls 20 21 Services (Classification, Control and Ann IAJMO: 1 OF pn9A Petition under Section 151 ppr' circumstances stated in the affidavit fii.w the High Court may be pleased mav b^f h' consider the candidature of the petitLerTo "®'" '®®P°odents to “ r=“= - eu;zr::s'-arzrr respondents order. Counsel for the Petitioner: 1.MANOJ KUMAR BETHAPUDI Counsel for the Respondent(S): 1GP FOR SERVICES I ^^^^^OLPEioiio^nyjo^^ Between: l A S K PRASAD, years, deputy COMMERWL ta^'''off'Icer “ CHIEF COMMISSIONFR nc cTA-rr- CER, 0/0 THE GUNTUR DISTRICT, R/0 FLAT StVASAI TOWERS, KANUR,VUavaWAdI ' “ -PETITIONER AND 3 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (COMMERCIAL TAX) DEPARTMENT, AP SECRETARIAT AMARAVATI, GUNTUR DISTRICT. VELAGAPUDI, 2.THE CHIEF COMMISSIONER GOVERNMENT OF ANDHRA PRADESH, GUNTUR DISTRICT. OF STATE TAX, TADEPALLI ...RESPONDENT(S); praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the proceedings of the 2nd respondent Dt.24.03.2022 in imposing the major penalty of withholding two annual grade increments with cumulative effect and the order Dt.07.02.2024 of the 1st respondent in rejecting the appeal as illegal, arbitrary and violative of Articles 14, 15, and 21 of the Constitution of Indr from being in violation of Rules 20, 21 and 24 of the A.P. Services (Classification, Control and Appeal) Rules, 1991 and the instructions issued in Government Memo Dt. 18.11.1993 apart from violation of the law laid down by the Honble Apex Court consequently set aside the same and further direct the respondents to grant all consequential benefits and pass such other order. lA NO: 1 OF 2024 Petition under Article 226 of the. Constitution of India a apart Civil and 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 to consider the candidature of the petitioner for promotion to the post of Commercial Tax Officer as and when the respondents contemplate to effect promotions to the post of Commercial Tax Officer, pending disposal of the writ petition and pass such other order. 4 Counsel for the Petitioner: 1.MANOJ KUMAR BETHAPUDl Counsel for the Respondent(S): 1.GP FOR SERVICES I WRIT PETITION NO: 23087/2024 Between: 1.S. SUBHAS, S/0 P. MINNALKA. AGED ABOUT 51 YEARS, 0/0 THE DEPUTY COMMERCIAL TAX OFFICER, REGIONAL AUDIT AND ENFORCEMENT OFFICE, TIRUPATI, R/0 H.N0.23-9-66/2A, NEW MARUTHI NAGAR, TIRUPATI ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (COMMERCIAL TAX) AP SECRETARIAT, VELAGAPUDI, DEPARTMENT, AMARAVATI, GUNTUR DISTRICT. 2.THE CHIEF COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, TADEPALLI, GUNTUR DISTRICT. ...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 an appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the proceedings of the 2nd respondent Dt.24.03.2022 in imposing the major penalty of withholding two annual grade increments with cumulative effect and the order Dt.07.02.2024 of 5 the 1st respondent in rejecting the appeal as illegal, arbitrary and violative of Articles 14, 16, and 21 of the Constitutionof India apart from being in violation of Rules 20, 21 and 24 of the A.P. Civil Services (Classification, Control and Appeal) Rules, 1991 and the instructions issued in Government Memo Dt. 18.11.1993 apart from violation of the law laid down by the Honble Apex Court and consequently set aside the same and further direct the respondents to grant all consequential benefits and pass such other order. lA NO: 1 OF 2024 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 may be pleased to direct the respondents to consider the candidature of the petitioner for promotion to the post of Commercial Tax Officer as and when the respondents contemplate to effect promotions to the post of Commercial Tax Officer, pending disposal of the writ petition and pass such other order. Counsel for the Petitioner: 1.MANOJ KUMAR BETHAPUDl Counsel for the Respondent(S): 1.GP FOR SERVICES I The Court made the following: THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY V^RIT PETITION Nos.22813. 23045 and 23087 of 2024 COMMON ORDFR- 1. These Writ Petitions are filed questioning the action of issuing Proceedings dated 24.03.2022 respectively by imposing major penalty of 'withholding two grade increments with cumulative effect and the order of Respondent No.1 dated 07.02.2024 rejecting the appeal filed Petitioners, as illegal and arbitrary. Respondent No.2 in annual by the 2. As the issue in all the three Writ Petitions is the same, a Common Order is being passed with the consent of both sides counsel. 3. The facts in brief are as follows; The Petitioners are Assistant Commercial Tax Officer Deputy Commercial Tax Officers and respectively, who previously worked as Assistant Commercial Tax Officers in Ananthapuramu Circles-I & II on various dates. While so, the Deputy Commissioner (CT), Ananthapuramu had reported on 28.09.2015 that while crosschecking and reconciling the cash collections and remittances in the offices of Anantapuramu Cricles I & II for the period from 2 August, 2014 to March, 2015, it was noticed that the chaltans with total amount of Rs.5,75,000/- and 13,36,000/- were not remitted into Government Treasury. Thereupon, the Deputy Commissioner, Ananthapuramu had instructed all the Commercial Tax Officers in his division to verify the un-found remitted amounts with reference to Treasury and also instructed the Assistant Commissioner (Audit) to verify and certify by cross verifying the challans with reference to Treasury receipts from April, 2011 to August, 2015 and submit a report. After verifying the amounts remitted and cross verifying the challans, reports were submitted to the Deputy Commissioner, Thumukunta, Hindupur. 4. As per the report, it was presumed that one B. Vinayaka, Junior Assistant was involved in non-remittance of the tax amounts to an extent of Rs.75,23,329/- and that the said individual had also admitted the guilt and consented to repay the misappropriated amounts. In that context, Sri B. Vinayaka, Junior Assistant was suspended for misappropriation of the Government amount as mentioned above vide Proceedings DC(T), ATP Rc.No.A1/163/2015 ‘ (PS), dated 28.09.2015. 3 5. In that context, the Petitioners who worked on various dates as Assistant Commercial Tax Officers in Ananthapuramu Division issued Charge Memo Ref.No.VI/440/2015-5, where under, two Articles of Charges framed. were on 25.02.2016 vide CCT’s were 6. The first Article of Charge was that the Petitioners though had collected cash and issued receipts for cash collections of extent of Rs.7,46,918/- respectively failed to remit the amounts into the Government Treasury through proper challans as per Rules and therefore they are responsible for misappropriation of Government money. tax to an 7. The second Article of Charge was that the Petitioners failed to ensure that the cash collections of tax are remitted into Government Treasury through proper challans. in the enquiry conducted, the Petitioners submitted their explanation to the Charge Memo stating that as per the practice in the office they had with bona fide belief for depositing the amounts into the Government Treasury handed over the amounts along with the particulars filled in challans to Sri B. Vinayaka, Junior Assistant after duly obtaining 4 acknowledgment for remitting the amounts into Government Treasury to the Government account. 8. It is further stated that later they found that the individual has not remitted the amounts into the Government Treasury since June, 2011 and caused misappropriation of the amounts by affixing fake seals and making fake entries on the challans. It was further stated that Sri B. Vinayaka, Junior Assistant had credited the amounts in entirety to the Government Treasury and as of now there is no loss caused to the Department. 9. In the enquiry renort the Charnes ^ClRinst th0 Pptitionprc \A/prpi held to be proved and major penalty of withholding two annual grade increments with cumulative effect was imposed by Respondent No.2. On appeal, the said order was confirmed. Hence, the present Writ Petition came to be filed. 10. Heard Sri M. Vijay Kumar, learned Senior Counsel appearing for the Petitioners would contend that one Commercial Tax Officer by name Sri N. John Sreenivasulu was also issued a Charge Memo for non-remittance of tax into the Government Treasury enquiry, the said individual was imposed penalty of ‘Censure’ and but on 5 contends that the Petitioners are similarly situated as that of N. John Sreenivasulu and differential punishment is unwarranted. The learned Senior Counsel relied upon the Judgment of the 11. Hon’ble Supreme Court in Rajendra Yadav vs. State of Madhya Pradesh and others'. The learned Senior Counsel would further . contend that this Court in the case of similarly placed employee who was also issued a Charge Memo for non-remittance of tax amount into Government Treasury by the very same individual i.e. Sri B. Vinayaka, Junior Assistant, had filed W.P.No. 17608 of 2022 and this Court after examining the record had allowed the said Writ Senior Petition vide Order dated 19.08.2025 and the learned Counsel would contend that in view of the orders passed by this Court in the said above Writ Petition, the Petitioners are entitled for the same relief. The learned Assistant Government Pleader appearing for the 12. Respondents would contend that the charges framed against the Petitioners are serious in nature and further contends that ensuring remittance of the amounts into Government Treasury is the basic obligation of the Petitioners and part of their duty. The learned (2013)3 see 73 6 Assistant Government Pleader would further contend that the reasoning given by the Petitioner was considered by Respondent No.2 as well as Respondent No.1 and therefore would submit that interference is called for at this stage. no Having heard the respective, counsel, this Court in W.P.No. 17608 of 2022 had set-aside the order of punishment imposed on the Petitioner therein. The relevant portion of the order is extracted below; 13. “15. Considered the submissions. Perused the record. As seen from the impugned proceedings, the order suffers from non application of mina naving regard to the fact that the authority who has imposed the punishment, refers to the report submitted to the government on the charges framed against the petitioner and based on the instructions, received by him from the government has imposed the punishment. It completely lacks reasoning and fails to disclose the officer's application of mind. Apart from the same, the punishment imposed is grossly disproportionate to the charges framed against the petitioner. 16. It appears from the record that the said Sri B. Vinayaka, has rendered service for a considerable period of ten years to the department. In the light of the same, it cannot be said that the petitioner was not diligent in entrusting the money to him for remittance to the government treasury, so as to hold that the petitioner was guilty for supervisory negligence. The alleged supervisory negligence in handing over the money for remittance to a right person would not arise, having regard to the fact that the said Sri B. Vinayaka, is a regular employee of the department entrusted with the duties of remittance of the amount to the government treasury, thus the imposition of two increments with cumulative effect is grossly disproportionate to the charges framed. 17. Accordingly, the impugned proceedings, vide CCT's RefNo.VI/440/2015-11 dated 24.03.2022 issued by the 2nd respondent in the Writ Petition are set aside. The Writ Petition is accordingly allowed. There shall be no order as to costs.” As the Petitioners are similarly placed as that of the Petitioner 14. in W.P.No. 17608 of 2022 in every sense i.e. from the nature of • charge, statement of defence and mischief by the very same person B. Vinayaka, Junior Assistant, the Petitioners would be entitled for the similar relief and the impugned orders of punishment are set-aside. Accordingly, the Writ Petitions are allowed. 15. 16. No order as to costs. As a sequel, pending applications, if any, shall stand closed. 17. depots^ off\cep //TRUE COPY// secT\oN 1. The Principal Secretary Revenue (Commercial Tax) Department, State of Andhra Pradesh, AP Secretariat, Velagapudi, Amaravati, Guntur To, District. 2. The Chief Commissioner of State Tax, Government of Andhra Pradesh, Tadepalli, Guntur District. 3. One CC to Sri Manoj Kumar Bethapudi, Advocate [OPUC] 4. Two CCs to GP for Services -1, High Court of Andhra Pradesh [OUT 5. Two CD Copies RAM HIGH COURT DATED:04/09/2025 COMWION ORDER WP.NOS. 22813, 23045 & 23087 of 2024 17 SEP 2025 X m 09, ^ . Current Section ALLOWING ALL THE WPs WITHOUT COSTS