IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) THURSDAY, THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE /■'T V PRESENT THE HONOURABLE SMT JUSTICE V.SUJATHA \\ WRIT PETITION NO: 26877 OF 2024 Between: The NAMTA (New Andhra Motor Truckers Association), having its Registered Office at Chenchupet, Regd No. 92 of 2021, D.No. 11-3-45/9, Ward No. 3, Tenali, Guntur District- 522502. (Affliated to All India Motor Transport Congress, New Delhi). Represented by its President, Pogaru Janakirama Sapthaswa Maharadhi, S/o P.M Jayarao aged about 57 years, R/o Flat No. 304, 4*^ Floor, Agrigold Fortune Gajapathi Apartments, Opp: Sun School, 100 feet Ring Road, Vizianagaram, Vizianagaram District - 535002, Andhra Pradesh. ...PETITIONER AND 1. The State of Andhra Pradesh, rep., by its Principal Secretary to Government, Municipal Administration and urban Development Department, Secretariat, Velagapudi, Guntur District. 2. Commissioner and Director of Municipal Administration, Government of Andhra Pradesh , Padmini Krishna Enclave, Annapurna Nagar, 5th lane, 4/7 Inner Ring Road, Gorantia, Guntur District-522034 3. The State of Andhra Pradesh, rep by its Principal Secretary to Government, Panchayath Raj and Rural Development Department, Secretariat, Velagapudi, Guntur District. 4. Commissioner of Panchayat Raj & Rural Development Department, Government of Andhra Pradesh, Pathuru X roads, PVS Empire,Tadepalli Mandal, 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 -^e pleased to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the respondents ^Igcal bodies in collecting “Octroi”, “Aseel” or ‘Rusum’ charges from the ’petitioners Association Goods Vehicles for loading and unloading is illegal, arbitrary and contrary to the G.O.Rt. No.551, Municipal Administration & Urban Development (TCI) Department, dated 24-04-2003 and Memo No. 7679/TC1/2003, Dt. 31-07-2003 issued by the 1st respondent and Memo.No.3840/CRP and RE/D2/2008, Dt. 18-06-2008 issued by the 4th respondent and Proceedings issued by the 2 Lr.Roc.No.50/09/N1 dated 09-01-2009 thereby directed all their subordinate officers and staff in the State of Andhra Pradesh not to collect Octroi, Aseel” or ‘Rusum’ tax from the goods vehicle owners from the petitioners association and also against the Principles laid down in the order passed by the Honble High Court of Andhra Pradesh at Hyderabad vide its W.P No. 3234 of 2004 order dated 13-04-2004 as illegal, arbitrary, without any authority of law and offends Articles 14 and 21 of Constitution of India and consequently, direct the respondents in all 13 Districts (newly 26 Districts) in the State of Andhra Pradesh not to collect Octroi, ‘Aseel’ or ‘Rusum’ taxes from the goods vehicle owners from the petitioners association by strictly implementing the G.O.Rt.No.551. Municipal Administration & Urban Development NO.7679/TC1/2003, Dt. 31-07-2003 issued by the then 1st respondent and Memo NO.3840/CRP and RE/D2/2008, Dt. 18-06-2008 issued by the 4th respondent and Proceedings issued by the 2 Lr.Roc.No.50/09/N1 dated 09-01-2009. 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 and their governing local bodies in the nd respondent vide its (TCI) Department dt.24-04-2003 and Memo. nd respondent vide its 9^ State of Andhra Pradesh not to collect ’Octroi", "AseeT or 'Rusum' tax from the goods vehicle owners from the petitioner's association by strictly implementing the G.O.Rt.No.551, Municipal Administration & Urban Development (TCI) Department, Dt. 24-04-2003 NO.7679/TC1/2003, dt.31-07-2003 issued by the then 1st respondent and Memo NO.3840/CRP & RE/D2/2008, Dt. 18-06-2008 issued by the then 4th respondent and Proceedings issued by the 2nd respondent vide its Lr.Roc.No.50/09/N1 dated 09-01-2009 pending disposal of the main writ petition. Counsel for the Petitioner: SRI APPAVU MUNIRAJ Counsel for the Respondent No.1: GP MUNICIPAL ADMINISTRATION & URBAN DEVELOPMENT Counsel for the Respondent No.3: GP FOR PANCHYAT RAJ & RURAL DEVELOPMENT Counsel for the Respondent Nos. 2 & 4: SRI A.S.C.BOSE, SC FOR MUNC & MUNC CORPORATION and Memo The Court made the following: ORDER 1 APHC010518192024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3333] THURSDAY. THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 26877/2024 Between: The NAMTA (New Andhra Motor Truckers Association) ...PETITIONER AND The State of AP and others ...RESPONDENT(S) Counsel for the Petitioner: 1.APPAVU MUNIRAJ Counsel for the Respondent(S): 1 .GP FOR PANCHAYAT RAJ RURAL DEV 2.A S C BOSE (SC FOR MUNICIPAL CORPORATIONS AP) 3.GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: 2 ORDER: This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the respondents' local bodies in collecting “Octroi”, “Aseel” or ‘Rusum’ charges from the petitioner’s Association Goods Vehicles for loading and unloading is illegal, arbitrary and contrary to the G.O.Rt.No.551, Municipal Administration and Urban Development (TCI) Department, dated 24.04.2003 and Memo No.7679/TC1/2003, dated 31.07.2003 issued by the respondent and Memo No.3840/CRP and RE/D2/2008, dated 18.06.2008 issued by the 4"^ respondent and Proceedings issued by the 2"'^ respondent vide its Lr.Roc.No.50/09/N1 dated 09.01.2009 thereby directed all their subordinate officers and staff in the State of Andhra Pradesh not to collect Octroi, Aseel or Rusum tax from the goods vehicle owners from the petitioner’s association and also against the Principles laid down in the order passed by the Hon’ble High Court of Andhra Pradesh at Hyderabad vide its W.P.No.3234 of 2004 order dated 13.04.2004 as illegal, arbitrary without any authority of law and offends Articles 14 and 21 of Constitution of India and consequently, direct the respondents in all 13 Districts (newly 26 Districts) in the State of Andhra Pradesh not to collect Octroi, Aseel or Rusum taxes from the goods vehicle owners from the petitioner’s association by strictly implementing the G.O.Rt.No.551 Municipal Administration and Urban Development (TCI) Department, dated 24.04.2003 and Memo NO.7679/TC1/2003 dated 31.07.2003 issued by the then P* respondent and Memo No.3840/CRP&RE/D2/2008 dated 18.06.2008 issued by the 4'" respondent and Proceedings issued by the 2"“^ respondent vide its Lr.Roc.No.50/09/N1 dated 09.01.2009... ” 2. Heard learned counsel for the petitioner and learned Government Pleader for Municipal Administration and Urban Development and learned Government Pleader for Panchayat Raj & Rural Development for respondents. 3. During the course of hearing, learned counsel for the petitioner would submit that the issue involved in this Writ Petition is squarely covered by the 3 \ order dated 30.07.2021 passed by this Court in W.P.No.11293 of 2021 and requested to pass a similar order in this Writ Petition also. The same is not disputed by the learned counsel appearing for the respondents. The operative portion of the said order, reads as under: “ Considering the submissions made by both the counsel, the Writ Petition is disposed of, at the admission stage, directing the respondents to strictly implement the orders passed in G.O.Rt.No.551, Municipal Administration & Urban Development (TCI) Department, dated 24.04.2023 as well as Memo No.7679/TC1/2003, dated 31.07.2003 and Memo NO.3840/CRP&RBD2 72008, dated 18.06.2008." In view of the same, for the reasons alike in the aforesaid order, this 4. Writ Petition is also disposed of, in terms of the order, dated 30.07.2021 passed by this Court in W.P.No.11293 of 2021. There shall be no order as to costs. 5. Registry is directed to attach the copy of the order dated 30.07.2021 passed by this Court in W.P.No.11293 of 2021 to this order. No order as to costs. Miscellaneous petitions pending, if any, in this Writ Petition shall stand closed. SD/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// / SECTION OFFICER To, 1. The Principal Secretary to Government, Municipal Administration & Urban Development Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravati, Guntur District. r 2. The Commissioner & Director of Municipal Administration, Government of Andhra Pradesh , Padmini Krishna Enclave, Annapurna Nagar, 5 lane, 4/7 Inner Ring Road, Gorantia, Guntur District-522034 3. The Principal Secretary to Government, Panchayath Raj & Rural Development Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravati, Guntur District. 4. The Commissioner of Panchayat Raj & Rural Development Department Government of Andhra Pradesh, Pathuru X roads, PVS Empire, Tadepalli Mandal, Guntur District. 5. One CC to Sri Appavu Muniraj, Advocate [OPUC] 6. Two CCs to GP for Municipal Administration & Urban Development, High Court of Andhra Pradesh. [OUT] 7. Two CCs to GP for Pachayat Raj & Rural Development, High Court of Andhra Pradesh. [OUT] 8. One CC to A.S.C.Bose, SC for MUNC & MUNC Corporation. [OPUC] 9. Three CD Copies. ( Along with the Copy of the Order in WP.No.11293 of 2021, dated 30.07.2021) th gi HIGH COURT DATED;06/02/2025 ORDER ANOS!^ I 2 8 FEB 2025 | Current Section ^ WP.No.26877 of 2024 O r'C- DISPOSING OF THE WRIT PETITION WITHOUT COSTS 9 THE HON'BLE SRI JUSTICE WRIT PETITION NO. 11 .793 qf D.RAMESH 2021 ORDER: This writ petition under Article is filed seeking the following relief: 226 of Constitution of India "...to issue particularly one mandamus declaring a writ, order or direction more in the nature of WRIT OF the action of the respondents and their subordinates in collecting 'Octroi', 'Aseel' or 'Rusum' tax from the goods owners for loading and unloading goods from tho potltlooor's assoclotloo iosplto of G.O.Rt.No.SSl, vehicle of Municipal Administration & Urban dt.24.04.2003 Development (TCI) Department, and Memo No.7679/TCl/2003, dt. 31.07.2003 issued by the then respondent and Memo NO.3840/CRP&RE/D2/2008, dt.18.06.2008 issued by the then 4^" respondent thereby directed all their subordinate officers Pradesh not to tax from the and staff in the State of Andhra collect 'Octroi', 'Aseel' or 'Rusum' goods vehicle owners from the petitioner's association as illegal, arbitrary, without any authority of law and offends Articles 14 and 21 of Constitution of India and consequently direct the respondents and their subordinates in all 13 Districts in the State of Andhra Pradesh not to collect 'Octroi', 'Aseel'or 'Rusum'taxes from goods vehicle the owners from the petitioner's association... 2. It is the case of the petitioner to solve the various problems facing by the State of Andhra Pradesh the then District Registrar year 1971 under the Societies and assigned registration vehicles, which association that it is formed the lorry owners across and the same was registered with of Societies, Krishna District in the Registration Act No.21 of 1860 No.155/71. All the lorry owners' are goods vehicles are properly registered with 2 the Transport Department by paying all requisite fees and taxes and also taken license from the concerned department by paying all taxes to the Government through proper channels such as GST. 3. As per the contract agreement with the local bodies, contract agencies are supposed to collect the local tax from un licensed goods vehicles such as vans or trucks (minivan and large trucks) that transport vegetables, water cans, cement, sand, rice and fruits in villages, towns and cities across the State etc. But the contract agencies, which are appointed by local bodies i.e.. Municipalities, Municipal Corporations, Nagara Panchayats, Gram Panchayats, are collecting the tax even from the licensed good vehicles, where the licensed vehicles need not to pay. When this illegal collection of taxes from the goods vehicles were started, the General Secretary of the petitioner association approached the then Government of Andhra Pradesh and brought to their notice regarding the illegal collection of local tax on licensed goods vehicles and requested to issue necessary instructions to officials in entire State not to collect the said local tax. After consideration of request made by the petitioner association, the respondent issued G.O.Rt.No.551, Municipal Administration & Urban Development (TCI) Department, dated 24.04.2003, directing the then 2"'^ respondent to issue necessary instructions to all the Municipalities and Municipal Corporations in the State to stop collection of Octroi Tax immediately. The 3 respondent issued Memo No.7701/Pts.III/Al/2003, dated 24.04.2003 and 1 rd St respondent also issued Memo NO.7679/TC1/2003, dated 31.07.2003 clarifying that municipal authorities do not collect Octroi, Asselu or Rusum from the goods vehicle owners, but they can collect only market fee on all the goods brought for sale from the traders only. While the things stood thus, when the respondents and their sub-ordinates were started collecting Octroi, Aseel and Rusum charges from the licensed goods vehicles illegally the State of Andhra Pradesh in the year 2004, the General Secretary of the petitioner association filed W.P.No.3234 of The said Writ Petition was disposed of on 13.04.2004 directing the respondents to strictly implement the orders passed in Memos, dated 25.04.2003 and 31.07.2003. The respondents have issued necessary instructions through their memos right from 2003 to 2016 instructing their subordinates not to collect Octroi, Aseelu or Rusum tax from the goods vehicles. From 2019 4. across 2004. onwards, the contract agencies are continuing the collection of Octroi, Aseel or Rusum without implementing the orders passed in the memos. To that effect, the petitioner association a representation, dated 27.03.2021, to the respondents but so far no action was taken. Therefore, aggrieved submitted by the action of the respondents and their subordinates in collecting 'Octroi', 'Aseel' or 'Rusum' tax from the goods vehicle owners for loading and unloading of goods from the petitioner's association inspite of G.O.Rt.No.551, Municipal Administration & Urban Development (TCI) Department, dt.24.04.2003 and Memo NO.7679/TC1/2003, dt. 31.07.2003 issued by the then 1"‘ respondent and Memo NO.3840/CRP&RE/D2/2008, 4 dt. 18.06.2008 issued by the then 4'^^ respondent, the present writ petition is filed. 5. Learned Government Pleader for Municipal Administration and Urban Development appearing for 2 nd respondent filed counter submitting that only the market fee is collected by the lessees as per the Rules. The collection of market fees does not amount to collection of Octroi. Octroi is not being collected anywhere. In the event, if the Octroi is collected in any of the urban local bodies, inspite of issuance of the instructions from the respondents 1 and 2, necessary departmental action will be initiated against the said officers/persons. 6. Considering the submissions made by both the counsel, , the Writ Petition is disposed of, at the admission stage, directing the respondents to strictly implement the orders passed in G.O.Rt.No.551, Municipal Administration & Urban Development (TCI) Department, dated 24.04.2003 as well as Memo NO.7679/TC1/2003, dated 31.07.2003 NO.3840/CRP&RE/D2/2008, dated 18.06.2008. There shall be order as to costs. and Memo no Consequently, miscellaneous petitions pending, if any, shall stand closed. JUSTICE D.RAMESH Date : 30.07.2021 SPP