APHC010190852013 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) j^!H MM SI TUESDAY, THE FIFTH DAY OF AUGUST TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE SRI DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 32059 OF 2013 AND 16292 OF 2014 WRIT PETITION NO: 32059 OF 2013 Between: I. M.Jayamma, W/o, M.Shankarappa, Aged 42 years, Shop No. I 6, Block-C. 2. B.Divakar Reddy, S/o, B.Satyanarayana Reddy, Aged 42 years, Shop No. I 4, Block-C. 3. K.Radhakrishna Setty, S/o. K.Venkama Setty, Aged 50 years. Shop No.3, Block-A, 4. N.Basanna, S/o.N.Lakshmanna, Aged 70 years. Shop No.4, B!ock-A, 5. K.Narsappa, S/o.K.Kistapp Aged 63 years. Shop No.5, Block-A, 6. M.Nadimullah, S/o. M.Hakee Aged 65 years, Shop No.6, Block-A, 7. K.Eerarma Setty, S/o.K.Rarnaiah Setty Aged 50 years, Shop No.8, Block-A, 8. C.Prakasham Setty, S/o. C.Veakatasubbaiah, Aged 55 years. Shop No.9, Block-A, 9. G.Rama Murthy, S/o.G.Eeranna Gowd, Aged 65 years. Shop No.lO, Block-A, lO. G.K.Bheemanna, S/o.G.K.Ee Aged 57 years. Shop No. I I, Block-A, I I. U.M.Rajendra PYasad, S/o. U.M.Ballan Aged 38 years, Shop No. I 2, Block-A, l2.M.B.Nagappa, S/o. M.Buddappa, Aged 8 1 years, Shop No. 13, Block-A. t a, rn raruia, na, Contci..2.. 13. G.Shanthi Veeranna, S/o.Chinna Shanabanna, Aged 72 years, Shop No. 14, Block-A, 14. D.V.Surendra Kumar, S/o. D.V.Mohan Rao, •Aged 33 years, Shop No. 1 5, Block-A. 15. K.Shankar Rao, S/o. K.S.Gopal Rao (Late), Aged 63 years, Shop No. 1 8, Block-A 16. Friends Shoe Company, rep.by its Manager M.R.Prasad, S/o.M.Samuel, Aged 38 years. Shop No. 16, Block-A, 17. K.Thippamma, W/o.K.P.Thammappa, Aged 95 years. Shop No. 17, Block-A, 18. P.Rama Rao, S/o.P.Shesham Setty, Aged 63 years. Shop No. 19, Block-A, 19. M.Srinivasulu, S/o.M.Allaiah setty. Aged 49 years. Shop No.20, Block-A, 20. D.Inayathullah, S/o.Mahaboob Saab, .Aged 70 years, Shop No.2 1, Block-A 21. Shamed Ahmed, S/o.Abdul Kareem, Aged 60 years. Shop No.22, Block-A, 22. G.Eeranna Gowd, S/o. G.Narajaiah Gowd, Aged 90 years. Shop No.23, Block-A, 23. K.V.Venu Gopal Setty, S/o.K.C.Narayana Setty, Aged 45 years. Shop No.24, Block-A, 24. G.Yellamma, W/o.G.E.Eeranna Gowd, Aged 65 years. Shop No.25, Block-A, 25. P.P.Bheema Rayudu, S/o. P.Raganna, Aged 33 years. Shop No.27, Block-A, 26.B.K.Meenaj Gowd, S/o. B.K.Pompanna Gowd, Aged 30 years. Shop No.30, Block-A. 27. B.Lakshmamma, W/o.B.Venkateshwarlu, Aged 68 years. Shop No.3 1, Block-A, Contd..3.. 5" :: 3-: 2S. D.Saleema Bhee, W/o. Bhasheer Ahmed , Aged years, Canteen-I 29. K.Shankar Reddy, S/o. K.Venkat Reddy, Aged 77 years, Shop No.20, Block-B 30. N.Sriramulu, S/o.N.Subbaiah, Aged 50 years, Shop No.l, Block-B, 31. G.Shivashaakar, S/o.G.Nagendrappa, Aged 50 years. Shop No.2, Block- B, 32. V.Rarriaiah, S/o.V.Thimmaiah, Aged 59 years. Shop No.3, Block-B, 33. M.Rajasekhar, S/o.Krishnaiah, Aged 32 years. Shop No.5, Block-B, 34. M.Ravi Prasad, S/o. Krishnaiah Aged 38 years. Shop No.4, Block-B, 35. K.Somanna, S/o.Gowrappa, Aged 50 years, Shop No.6, Block-B, 36. P.Nazeer Ahmed , S/o. P.Allah Bakash, Aged 45 years. Shop No.7, Block-B, 37. K.Sreedhar, S/o.K.Subrahmanyam Aged 41 years. Shop No.8, Block-B, 38. K.M.Eeranna Setty , S/o. K.M.Hanumantha Setty Aged 45 years, Shop No.9, Block-B, 39. N.Shiva Shankar, S/d. N.Basanna, Aged 52 years. Shop No. 10, Block-B, 40.M.Raghunadh, S/o. M.Krishnaiah, Aged 33 years. Shop No. 11, Block-B. 41. K.M.Satyanarayana Setty, S/o.K.M.Hanumanthaiah Setty, Aged 49 years. Shop No. 13, Block-B, 42. M.Nagappa, S/o. M.Thimmappa, Aged 70 years. Shop No. 14, Block-B 43. M.Venkateshwarlu, S/o.M.V.Subbaiah, Aged 58 years. Shop No. 15, Block-B, 44. K.Subrahmanyam, S/o.K.Narayana Setty, Aged 60 years. Shop No. 16, Block- B, Contd..4.. :: 4^; 45. T.V.Subrahmanyam, S/o.T.Venkateshwaiiu, Aged 52 years, Shop No. 1 7, Block-B, 46. T.V.Sdbba Rao, S/o.Venkteshwarlu, Aged 56 years, Shop No. 1 8, Block-B, 47. P.Srinivasulu, S/o.P.Balasubbaiah Setty, Aged 46 years, Shop No. 1 9, Block-B, 48. D.Venkata Swamy, S/o.D.P.V.Subbarayud Aged 60 years, Shop No.21, Block-B, 49. E.Rajasekhar Setty, S/o. E.Satyanarayana Setty, Aged 42 years, Shop No.22, Block-B 50. D.V.Ratnam, S/o.D.V.Subbarayudu, Aged 50 years, Shop No.23, Block-B, 51. G.Rama Murthy, S/o.G.Eeranna, years. Shop No.24, Block-B, 52.K.VerLkateshwar Rao, S/o. K.Nagesvvar Rao, Aged 48 years. Shop No.25, Block-B, 53.K.C.Ganganna, S/o. C.Lingappa, Aged 68 years. Shop No.26, Block-B. 54.M.Eerarma, S/o.M.Thimmappa, Aged 53 years. Shop No.27, Block-B, 55. G.Venkateshwarlu, S/o. G.Narayana Setty, Aged 44 years, Shop No.28, Block-B 56. E.Umamaheshwara, S/o. E.Venkata Swamy, Aged 36 years. Shop No.29, Block-B, 57.C.Venugopal Setty, S/o. C.Venkata Swamy, Aged 53 years. Shop No.30, Block- B, 4 58. V.Vishwanadh, S/o.V.Rachotappa, Aged 5 1 years. Shop No.3 1, Block-B, u. Aged ! 59. K.M.D.Hussain, S/o.K.Shaik Shab, Aged 56 years. Shop No.32, Block-B, 60. M.B.Nagappa, S/o. M.Buddappa, Aged 81 years. Shop No.33, Block-B, 61. G.Shanthi Veeranna, S/o.Late G.M.Chinna Sarabanna, Aged 72 years. Shop No.34, Block-B, Contd..5.. K 62, G.Shanthi Veerarina, S/o.Late G.M.Chinna Sarabanna, Aged 72 years. Shop No.35, Block-B, 63. N.Venkata Raghavendra, S/o.N.Sree Ramulu, Aged 29 years, Shop No.36, Block-B, 64. G.Laxmaiah, S/o.G.Nagendrappa, Aged 72 years, Shop No.37, Block-B, 65. V.Thirumala Rao, S/o. V.Ramaiah, Aged 38 years. Shop No.38, Block-B, 66.M.Ravi Prasad, S/o. KLrishnaiah, Aged 38 years. Shop No.39, Block-B, 67. G.Jyothi, W/o.G.V.Ratanaiah, Aged 36 years. Shop No.40, Block-B, 68. C.Nagappa, S/o.G.Chandraiah, Aged 60 years. Shop No.2, EUock- C 69. M.Devendrappa, S/o.M.Busanna Aged years, Shop No.3, Block-C, 70. K.Ramalingappa, S/o. K.Chandraiah, Aged 60 years, Shop No.5, Block-C, 71. B.Janardhan Setty, S/o. B.Dakappa Setty, Aged 52 years. Shop No.6, Block-C, 72. K.M.Venkateshwara Setty, S/o.K.M.Hanumanthaiah Setty, Aged 44 years. Shop No.7, EUock-C, 73. K.M.C.Seshaiah Setty, S/o. K.M.Hanumanthaiah Setty Aged 50 years. Shop No.8, Block-C, 74. B.Srinivasulu, S/o.B.Shivanna, Aged 42 years. Shop No.9, Block-C, 75. M.Ramanaiah Setty, S/o. M.Venkatasubbaiah, Aged 54 years. Shop No. 10, Block-C, 76. K.Narayana Setty, S/o.K.Subuana Setty, Aged 65 years, Shop No.l 1, Block-C, 77.G.Narayana Setty, S/o.G.Guravaiah, Aged 85 years. Shop No. 12, Block-C, 78. M.Nageshwara Rao, S/o. M.Venkatasubbaiah, Aged 50 years, Shop No. 13, Block-C, Contd..6.. :-^6rrT 79. M.Mallikarjuna Rao, S/o.M.Parvathalu, Aged 42 years, Shop No.2, Block-A, 80. Y.Lakshmiprasaana, W/o. Y.V.Shiva Rao, Aged 40 years. Shop No. 1 5, Block-C, 81. B.Veera Reddy, S/o.Harischandra Reddy, Aged 50 years. Shop No. 1, Block- A, 82. K.V.Subba Rao, S/o.late K.V.Ramanaiah, Aged 42 years. Shop No. 1 7, Block-C/ 83. The Yemmiganur Weavers Coop.Production & Sales Society Ltd., rep.by its Secretary P.Appa Swamy, Aged 58 years. Shop No. 18, Block-C. 84.B.Gopal, S/o. B.Sooganna, Aged 38 years. Shop No.20, Block-C. j 85.S.Thimmaiah, S/o.Sriram Thimmaiah Setty, Aged 47 years. Shop No. 19, Block-C. 86. N.Ramachandrudu, S/o.Late N.Venkatasubbaiah, Aged 52 years. Shop No.22, Block- C 87. T.P.Venkateshulu, S/o. Pedda Naganna, Aged 49 years. Shop No.23, Block-C, 88. S.G.Shiva Murthy, S/o. S.G.Nagappa, Aged 57 years. Shop No.24, Block-C, 89. M.Subba Lakshmi, W/o. M.Subba Rao, Aged 35 years. Shop No.25, Block-C, 90. M.Subba Rao, S/o.M.Venkatshwarlu, Aged 40 years. Shop No.26, Block-C, 91. B.Venkatesh, S/o.B.Nagappa, Aged 57 years. Shop No.2 7, Block-C, 92. N.R.Mallikarjuna, S/o.N.R.Venkanna, Aged 45 years, Shop No.28, Block-C, 93. A.R.Sukanya.Murthy, W/o. A.R.L.N.Murthy (late) Aged 50 years. Shop No.29, Block-C, 1 94. B.Veera Reddy, S/o.B.Hanshchandra Reddy, ' Aged 70 years. Shop No.30, Block-C, 95. C.Venkateshwarlu, S/o. Ramanaiah, I Aged 55 years. Shop No.3 1, Block-C, Contd..7.. 96. G.Veeranna Setty, S/o. Late G.Satyanarayana Setty, Aged 55 years. Shop No.32, Block-C, 97. U.Girappa, S/o.U.K.Eeranna, Aged 60 years, Shop No.33, Block-C. 98. Ramakot! Reddy, S/o. Narsimha Reddy, Aged 50 years, Shop No.34, Block-C, 99.G.Shiva Kumari, W/o. G.Prakash R.ao, Aged 45 years. Shop No.35, Block-C. 100.S.Abdul Munaff, S/o. S.Abdul Gafoor Aged 43 years, Shop No.36, Block-C. lOl.Fayaz Ahmed, S/o. Klaaja Hussain, Aged 48 years, Shop No.38, Block-C. 102.B.Srinivasulu, S/o. B.Narayanappa, Aged 40 years, Shop No.37, Block-C. 103.K.Suvama, W/o.K.Mahendra Babu, Aged 4740 years, Canteen-II, Block-C. 104. Smt. D.Latha, W/o.D.Nageswara Rao, Aged 40 years, Shop No.l, Block- D, 105. K.Mahesh Kumar, S/o.Venkateshappa, Aged 42 years, Shop No.2, Block-D, 106. R.Tejavathi, W/o.Ranga Reddy, Aged 48 years. Shop No.3, F3lock-D, 107. B.Vimala, W/o. B.Somasekar, Aged 38 years. Shop No.4, Block-D, 108. K.Mahesh Kumar, S/o.Venkateshappa, Aged 42 years. Shop No.5, Block-D, 109. K.Prasad & P.Ramalaxmi, Aged 40 years. Shop No.6, Block-D, 110. E.Narsanna, S/o. E.Nadipanna, Aged 75 years. Shop No.8, Block-D, 111. B.Madan Kumar, S/o. B.Janardhan Setty, Aged 30 years. Shop No.l I, Block-D, 112. K.Anandam, S/o.K.Balasundaram, Aged 39 years, Shop No. 12, Block-D, Contd..8.. 1 /(? 1 Ij. S.V.Shiva Kumar, S/o. S.Virupakshappa, Aged 39 years, Shop No. 13, Block-D, 114. T.Ramudu, S/o.T.Laxmanna, Aged 48 years. Shop No. 14, Block-D, 115. C.Nagaraju, S/o.Thimmappu, Aged 3 1 years. Shop No. I, Block- F, 116. R.Satyanarayana Reddy, S/o.R.Venka Reddy, Aged 38 years, Shop No.5, Block-F, 117. G.Sudhakar Setty, S/o.G.Thimmaiah Setty, Aged 48 years. Shop No.l 1, Block-F, 118. P.Narsimha Reddy, S/o.Manikya Reddy, Aged 65 years. Shop No. 12, Block-f, 119. S.Shaik Shah Wall, S/o.Abdul Majid, Aged 45 years. Shop No. 13, Block-F, 120. B.Bharath Sai, S/o.S.Sivasankar, Aged 33 years. Shop No. 14, Block-F, 121. C.V.Laxmikantha Reddy, S/o. , Aged 48 years. Shop No. 15, Block-F, 122. C.Madhu, S/o.C.Narasanna, Aged 31 years. Shop No. 16, Block-F, 123. V.C.Thippanna, S/o.Rachodappa, Aged 93 years. Shop No. 17, Block-F, 124. U.Krishna Murthy, S/o.U.T.Yellaiah, Aged 47 years, Shop No. 1 8, Block-F, 125. B.Krishna, s/o.T.Ramudu, Aged 22 years. Shop No. 10, Block- G, 126. K.Chandrasekhar Reddy, S/o.K.Lakshmi Reddy, Aged 42 years. Shop No. 1, Block-H, 127. M. Chennamma, W/o.not known, Aged 35 years. Shop No.2, Block-Fi, 128. G.Jagannath, S/o.G.Nagappa, Aged 42 years, Shop No.3, BIock-H, 129. P.Venkateshwarlu, S/o.P.Balasubbaiah, Aged 49 years. Shop No.4, Block-FI, Contd..9.. /I 130. K.M.Narasimhaiah, S/o. K.M.P.Veeranna Setty, Aged 54 years, Shop No.5, Block-H, 131. M.Thimmappa, S/o.M.Ramanna, Aged 26 years. Shop No.6, Block-H, 132. K.Nagaraju, S/o. not known. Aged 38 years. Shop No.7, Block-H, 133. M.Damodhar Reddy, S/o. M.Gidda Reddy, Aged 35 years, Shop No.9, Block-H, 134. K.Khadhar Basha, S/o.K.Nazir Ah, Aged 32 years, Shop No.l 1, Block-H, 135. K.B.Ramanna, S/o. K.B.Thippanna, Aged 39 years. Shop No. 12, Block-H, 136.D.Irfan, S/o. D.Basheer Ahmed, Aged 26 years, Shop No. 14, Block-H. 137. B.Ramanna, s/o.B.Laxmanna, Aged 48 years. Shop No. 15, Block- H, 138. K.Mahesh Kumar, S/o.K.Venkateshappa, Aged 42 years. Shop No.24, Block-H, 139. R.Vamshikrishna Reddy, S/o.R.V.Ranga Reddy, Aged 27 years, Shop No.26, Block-H, 140. B.Ramanna, S/o.Laxmanna, Aged 52 years. Shop No.27, Block-H, 141.M.Urukundu, S/o.M.Eeranna, Aged 60 years. Shop No.54, Block-H, 142. M.Govindu, S/o. M.Ganganna, Aged 50 years, Shop No.57, Block-H, 143. P.Laxmamma, W/o.P.Moneppa, Aged 80 years. Shop No.66, Block-H, 144. M.Lachappa, S/o.M.Narayanappa, Aged 40 years. Shop No.60, Block-H, 145. C.Venkateshappa, S/o.C.Rachanna, Aged 65 years. Shop No.29, Block-H, 146. K.Nagesh, S/o.K.Venkatesham Aged 50 years. Shop No.5 1, Block-H, Contd..l0.. (: :: :: 147.K.Nagesh, S/o. K. Venkatesham, Aged 50 years, Shop No.46, Block-H, 148. U.Ranganna, S/o.U.Hanumanthu, Aged 40 years, Shop No.53, Block- H 149. Ganganna, S/o.Mandakallappa, Aged 48 years, Shop No.59, Block-H. All are R/o. Municipal Shopping Complex, Yemmiganur, Kumool District. Petitioners AND 1. Union of India, Rep. by its secretary to Govt. Ministry of Finance, North Block, New Delhi- 1 1 000 1. 2. The Commissioner, Commissioner of Service Tax, Hyderabad-II Commissionerate, Basheerbagh, Hyderabad - 500 004. 3. The Asst. Commissioner, Custom,Central Exercise & Service Tax, Kumool, Kumool district. 4. Yemmiganur Municipality, Rep.by its Commissioner, Yemmiganur, Kumool 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 a writ of mandamus to declaring the impugned provisions, viz.. Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act 1994 as amended by Finance Act 2007 as ultravires Entry 18 and Entries 45, 49 of List II of schedule VII of the Constitution of India and read with Entry 97 and 92-A of List -I of Schedule VII of the Constitution of India and/or Article 19(1) (g) of the Constitution of India and/or Section 66 of the Finance Act 1994 and consequently restrain the respondents or their subordinates from directly or indirectly collecting or receiving tax from petitioners in respect of their respective shops, pursuant to the aforesaid provisions of Law and to declare consequential notice dt.24-10-2013 of the 4th respondent as void and in violation of the provisions of the Finance Act Counsel for the Petitioners: SRI S NAGESWARAREDDY Counsel for the Respondent No.1: SRI Y V ANIL KUMAR (Central Government Counsel) Counsel for the Respondents No.2, 3: SRI JALAKAM SATHYARAM (SR SC FOR CB EXCISE) Counsel for the Respondent No.4: Sri Gudapati Lakshminarayana SC For Municipalities in Rayalaseema Region APHC010742162014 QMS WRIT PETITION NO: 16292 OF 2014 Between: 1. Mallampati Syamala Devi, W/o. M. Hanumadvaraprasad, Aged 35 years, Occ; Business, R/o. Intur Post, Amruthalur Mandal, Guntur District. 2. Nannapaneni Srinivasu, S/o. Venkateswara Rao, aged 39 Occ: Business, R/o. Vidyanagar, Ponnur, Guntur District. Koliparthy Srinivasa Rao, S/o. Subba Rao, aged 36 years, Occ: Business, R/o. Bhavanarayanapeta, Ponnur, Guntur District. Kollipara Nageswara Rao, S/o. Venkateswarlu, aged 35 years, Occ: Business, R/o. SPP Road, Ponnur, Guntur District. Manne Satyanarayana, S/o.Basava Kotaiah, aged 40 Seetharama Towers, Nethaji Nagar, Ponnur, Guntur District. years. 3. 4. 5. years. ...Petitioners AND 1. Union of India, Rep. by its Secretary to Govt. Ministry of Finance, North Block, New Delhi-110001. 2. The Commissioner, Commissionerate, Guntur. 3. The Asst Commissioner, Custom, Central Exercise & Service Tax, Guntur, Guntur District. 4. Ponnur Municipality, Rep. by its Commissioner, Ponnur, 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 a writ or order or direction particularly one in the nature of a writ of Mandamus to issue a writ of mandamus to declaring the impugned provisions, viz.. Section 65(90a) and Section 65(105)(zzzz) of the said Finance Act 1994 as amended by Finance Act 2007 as ultravires Entry 18 and Entries 45, 49 of List II of schedule VII of the Constitution of India and read with Entry 97 and 92-A of List -I of Schedule VII of the Constitution of India and/or Article 19(1) (g) of the Constitution of India and/or Section 66 of Finance Act 1994 and consequently restrain the subordinates from directly or indirectly collecting or receiving tax from Commissioner of Service Tax Guntur the respondents or their petitioners in respect of their respective shops, pursuant to the aforesaid provisions of Law and to declare consequential notices dt. 17-12-2014 of the 4th respondent as void and in violation of the provisions of the Finance Act Counsel for the Petitioners: SRI S CHAKRAPANI Counsel for the Respondent No.1: SRI Y V ANIL KUMAR (Central Government Counsel) Counsel for the Respondent No.3: SRI Y N VIVEKANANDA The Court made the following Common Order: IN THE HIGH COURT OF ANDHRA PRADESH Bench Sr.Nos;- 8&9 [3483] APHC010190852013 AT AMARAVATI F- Ta WRIT PETITION NO: 32059 of 2013 along with W.P.No.16292 of 2014 W.P.No.32059 of 2013:- M. Jayamma and others ...Petitioners Vs. Union of India, represented by its Secretary to Government Ministry of Finance and others ...Respondents ********** Advocate for Petitioners Sri S. S. Nageswara Reddy (W.P.No.32059 of 2013) Advocate for Respondents Sri Y. V. Anil Kumar, learned Central Government Counsel, Sri Y. N. Vivekananda, learned Senior Standing Counsel for Central Board of Excise and Customs. CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE RAVI CHEEMALAPATI DATE : 5th August 2025 P C : The issue raised in the present petitions is also stated to be pending before the Apex Court. 2. Learned counsel for the parties agree that the matters can be disposed of with liberty to the petitioners to approach this Court again in case any cause still survives after a final view is taken by the Apex Court in this regard. 2 3. The Writ Petitions are disposed of accordingly with liberty as prayed for. No costs. Pending miscellaneous applications, if any, shall stand closed. Sd/- G HELA NAIDU ASSISTANT REGISTRAR //TRUE COPY// OFFICER SE To, The Secretary, Union of India, Govt Ministry of. Finance, North Biock, New Delhi- 110001. 1. of Service Tax, Hyderabad-ll 2. The Commissioner, Commissioner Basheerbagh, Hyderabad - 500 004. Central Exercise & Service Tax Commissionerate, 3 ype Asst Commissioner, Custom Kurnool, Kurnool district. 4. The Commissioner, Yemmiganur Municipality, Yemmiganur, Kurno District. 5. The Commissionerate, Guntur. 6. The Asst commissioner. Custom, Central Exercise & Service Tax, Guntur, Guntur District. 7. The Commissioner 8. One CC to SRI S 9. OneCCto 10. One Guntur Service Tax of Commissioner Commissioner, , Ponnur Municipality, Ponnur, Guntur District. NAGESWARAREDDY Advocate [OPUC] SRI S CHAKRAPANl, Advocate [OPUC] LAKSHMINARAYANA, SC For CC to SRI GUDAPATI Municipalities in Rayalaseema Region Advocate [OPUC] SATHYARAM(SR SC FOR CB EXCISE) 11. One CC to SRI JALAKAM Advocate [OPUC] 12. One CC to SRI Y V ANIL Advocate [OPUC] 13. One CC to SRI Y N Board of Excise [OPUC] 14. Two CD Copies KUMAR (Central Government Counsel) VIVEKANANDA, Standing Counsel for Central HIGH COURT DATED: 05/08/2025 ORDER WP.32059 OF 2013 AND 16292 OF 2014 \ 2 2 AUG 2025 3 ^ . Current Section DISPOSING THE WP’S WITHOUT COSTS