APHC010223872026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3328] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD W.P.Nos.12540, 12558, 12559, 12562, 12565 & 12568 of 2026 WRIT PETITION NO: 12540/2026 Between: 1. ANR PL ARTS AND SCIENCE, DEGREE COLLEGE - VKR VNB COLLEGE, REP. BY ITS SECRETAIY-CUM-CORRESPONDENT, VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO. 11, GUDIVADA, KRISHNA DISTRICT - 521301. 2. M/S THE GENERAL AND TECHNICAL EDUCATIONAL SOCIETY,, REP. BY ITS SECRETAIY-CUM-CORRESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, NO.L, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH. 521301. ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, 2 AMARAVATHI, GUNTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION, DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNNAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034. 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP WRIT PETITION NO: 12558/2026 Between: 1. VKR CONVENTION (AUDITORIUM), REP. BY ITS SECRETARY AND CORRESPONDENT, VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO.11, GUDIVADA, KRISHNA DISTRICT - 521301. 2. M/S THE GENERAL AND TEEHNIEAL EDUEATIONAL SOEIETY,, REP. BY ITS SECRETARY-CUM-CORRESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RANTAIAH, NO.1, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH. ...PETITIONER(S) AND 1. THE STATE OF AP, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT, SECRETARIAT, VELAGAPUDI, 3 AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINEIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GIINTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNRTAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034. 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP WRIT PETITION NO: 12559/2026 Between: 1. VKR, VNB AND AGK ENGINEERING COLLEGE HOSTEL,, REP. BY ITS SECRETARY AND CORRESPONDENT, VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO. 11, GUDIVADA, KRISHNA DISTRICT - 521301. 2. M/S THE GENERAL AND TECHNICJIL EDUCATIONAL SOCIETY,, REP. BY ITS SECRETARY-CUM-CORRESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, NO.1, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH. 4 ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETATY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNNAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034. 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP WRIT PETITION NO: 12562/2026 Between: 1. VKR, VNB AND AGK ENGINEERING COLLEGE,, REP. BY ITS SECRETARY AND CORRESPONDENT, VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO. 11, GUDIVADA, KRISHNA DISTRICT - 521301. 5 2. M/S THE GENERAL AND TECHNICAL EDUCATIONAL SOCIETY,, REP. BY ITS SECRETARY-CUM-CORRESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, NO.L, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH. ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNNAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034. 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP WRIT PETITION NO: 12565/2026 Between: 1. VKR AND VNB POLYTECHNIC COLLEGE, REP. BY ITS SECRETARY AND CORRESPONDENT, VEMULAPALLI VENKATESWARA 6 KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO. 11, GUDIVADA, KRISHNA DISTRICT - 521301. 2. M/S THE GENERAL AND TECHNICAL EDUCATIONAL SOCIETY,, REP. BY ITS SECRETARY-CUM-CORRESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, NO.1, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH. ...PETITIONER(S) AND 1. THE STATE OF AP, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMAI'AVATHI, GUNTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNNAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP 7 The Court made the following: WRIT PETITION NO: 12568/2026 Between: 1. VKR VNB CANTEEN AND HOSTEL, REP. BY ITS SECRETARY AND CORRESPONDENT, VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, S/O. LATE VEMULAPALLI VENKATESWARA RAO, AGED 40YEARS, R/O. H.NO. 11/485-6, NAGAVARAPPADU, REVENUE WARD NO. 11, GUDIVADA, KRISHNA DISTRICT -.521301. 2. M/S THE GENERAL AND TECHNICAL EDUCATIONAL SOCIETY,, REP. BY ITS SECRETARY-CUM-CON-ESPONDENT, MR. VEMULAPALLI VENKATESWARA KODANDA RAMAIAH, NO.L, ELURU ROAD, NAGAVARAPPADU, GUDIVADA, KRISHNA DISTRICT, ANDHRA PRADESH.521301 ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY, GENERAL ADMINISTRATION DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 522238 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNNAPURANA NAGAR, INNER RING ROAD, GORANTIA, GUNTUR DISTRICT. 522034. 4. GUDIVADA MUNICIPALITY, REP. BY ITS COMMISSIONER, GUDIVADA, KRISHNA DISTRICT. 521301 ...RESPONDENT(S): Counsel for the Petitioner(S): 1. P VENKATA RAMANA 8 Counsel for the Respondent(S): 1. GP FOR MUNCIPAL ADMN URBAN DEV 2. GP FOR GENERAL ADMINISTRATION The Court made the following: ORAL COMMON ORDER: Heard Sri B. Sai Sampath Kumar, learned Counsel representing Sri P. Venkata Ramana, learned Counsel for the Writ Petitioners and Smt. Sireesha Rani Vallabhaneni, learned Standing Counsel for Municipalities. 2. The Writ Petitioners herein have challenged the Order passed by the Respondent Authorities dated 18.04.2025 (Ex.P.1 in all the Writ Petitions). On the face of it, it appears that the Petitioners have approached this Court belatedly and no explanation has been provided in the Affidavit filed in support of these Writ Petitions. 3. Learned Counsel appearing for the Writ Petitioners has drawn the attention of this Court to Rule 18 of the Andhra Pradesh Levy and Assessment of Property Tax Rules, 2020, which provides that an aggrieved party ought to file a Revision Petition before the Competent Authority within a period of 15 days. Rule 18 of the said Rules is usefully extracted hereunder: “18. Revision Petition: - (1) In such of the above cases, the owners of properties are entitled to file revision petitions within fifteen (15) days from the date of service of special notice; (2) In addition, any person may, at any time not being less than (thirty) 30 days before the end of a half-year move the Commissioner by General revision petition to reduce the tax to which he is liable for payment, due to additions or alterations or change of use; and 9 (3) As soon as a Revision Petition or General Revision Petition is received from a tax payer against the property tax assessment fixed by the Commissioner, the revision petition shall be entered in a Register of revision petitions to be maintained separately for this purpose.” 4. It appears that the Writ Petitioners, having lost the opportunity to file a Revision Petition before the Competent Authority within the prescribed time, have approached this Court belatedly by challenging the Order dated 18.04.2025 (Ex.P.1 in all the Writ Petitions). 5. It further appears to this Court that the Writ Petitioners have approached this because they had lost the opportunity of availing the remedy under Rule 18(1) of the Andhra Pradesh Levy and Assessment of Property Tax Rules, 2020. 6. In this view of the matter, these Writ Petitions are devoid of merit. 7. Accordingly, these Writ Petitions are dismissed. No order as to costs. 8. Interlocutory Applications, if any, stand closed in terms of this order. __________________________________ GANNAMANENI RAMAKRISHNA PRASAD, J Dt: 05.05.2026 DSV 10 27 HON'BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD W.P.Nos.12540, 12558, 12559, 12562, 12565 & 12568 of 2026 05.05.2026 DSV 11 HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI MAIN CASE No.W.P.No.12540, 12558, 12559, 12562, 12565 & 12568 of 2026 PROCEEDING SHEET Sl. No DATE ORDER Office Note 05.05.2026 GRKP, J Writ Petitions are dismissed. (vide separate common order) ___________ GRKP, J DSV 12