APHC010170822026 IN THE HIGH COURT OF ANDHRA PRADESH (Special Original Jurisdiction) WEDNESDAY,THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA WRIT PETITION NO: Between: 1. M IMTHIYAS KHAN, S/O. M. KHARIMULLA KHAN, AGED 46 YEARS, OCC BUSINESS, R/O. D.NO.24 TAJMAHAL, PUNGANOOR, ANNAMAIAH DISTRICT 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATI.-522237 2. 2. THE PUNGANOORU MUNICIPALITY, REP. BY COMMISSIONER, PUNGANOORU, ANNAMAIAH DISTRICT. Counsel for the Petitioner: 1. N ASWARTHA NARAYANA Counsel for the Respondent(S): 1. GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 8560/2026 M IMTHIYAS KHAN, S/O. M. KHARIMULLA KHAN, AGED 46 YEARS, OCC BUSINESS, R/O. D.NO.24-10/96, MBT ROAD, NEAR TAJMAHAL, PUNGANOOR, ANNAMAIAH DISTRICT ...PETITIONER AND THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, 522237 2. THE PUNGANOORU MUNICIPALITY, REP. BY COMMISSIONER, PUNGANOORU, ANNAMAIAH DISTRICT.- 517247 ...RESPONDENT(S): Counsel for the Petitioner: N ASWARTHA NARAYANA the Respondent(S): GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: IN THE HIGH COURT OF ANDHRA PRADESH [3328] THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA M IMTHIYAS KHAN, S/O. M. KHARIMULLA KHAN, AGED 46 YEARS, 10/96, MBT ROAD, NEAR ...PETITIONER THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, THE PUNGANOORU MUNICIPALITY, REP. BY COMMISSIONER, ...RESPONDENT(S): 2 ORAL ORDER: Heard Sri N. Aswartha Narayana, learned Counsel for the Writ Petitioner, Sri M. Srinu Babu, learned Assistant Government Pleader for Municipal Administration and Urban Development and Sri G. Lakshmi Narayana, learned Standing Counsel for Municipalities. 2. The present Writ Petition is filed seeking the following relief: “For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon’ble Court may be pleased to issue writ of mandamus or any other writ or order or direction declaring the action of the 2nd respondent in highhandedly seizing the petitioner’s goodown of Block Nos.5, 7 and 9 situated at D.No.28-148, Revenue Ward 28, Chodepalli Road, Kotha Pet, Punganooru Town, Annamaiah District without issuing any notice, without affording any opportunity and without following any procedure as illegal, arbitrary and consequently to direct the 2nd respondent forthwith open the seized premises situated at D.No.28-148, Revenue Ward 28, Chodepalli Road, Kotha Pet Punganooru Town, Annamaiah District and pass such other order or orders as the Hon’ble Court deem fit and proper in the circumstances of the case.” 3. Sri N. Aswartha Narayana, learned Counsel for the Writ Petitioner has drawn the attention of this Court to the photographs at Ex.P.3, showing that the Godown of the Petitioner have been sealed. Learned Counsel for the Petitioner would submit that, without issuing any advance Notice indicating that there are arrears of Property Tax, the Respondents have high-handedly sealed the Godown of the Petitioner. 4. Sri G. Lakshmi Narayana, learned Standing Counsel for Municipalities, has submitted the Written Instruction furnished by the Commissioner of Punganur Municipality, dated 01.04.2026. Copy of it is supplied to the Counsel for the Writ Petitioner and the same is taken on record. 5. Para 3 of the Written Instruction would indicate that Notice bearing No. 3886/2007/A1, dated 05.03.2026, has been issued to the owner of the 3 property, namely Smt. Kairunnisa, stating that Property Tax has not been paid till date. 6. It is submitted by the learned Counsel for the Petitioner that Smt. Kairunnisa is the mother of the Petitioner herein, and she had expired on 11.08.2022. 7. Learned Counsel for the Petitioner would also submit that the said Notice has not been received by the Petitioner. The Written Instruction does not indicate that the alleged Notice dated 05.03.2026, granting seven days’ time to pay the arrears of Property Tax, was in fact served on the Petitioner. 8. In view of the fact that the alleged Notice bearing No. 3886/2007/A1, dated 05.03.2026, had not been received by the Petitioner herein, this Court is of the view that the action on the part of the Respondents in sealing the Godown of the Petitioner is not in accordance with law. The Respondents, who desire to initiate coercive steps, shall first intimate the party who is likely to be affected with proper Notice and seek explanation or compliance. 9. Since the Respondents have failed to show proof that the alleged Notice dated 05.03.2026 had been served on the Petitioner, this Court holds that the action on the part of the Respondents in sealing the Godown of the Petitioner is illegal. 10. Accordingly, the Respondents, particularly Respondent No.2, are directed to de-seal the Godown of the Petitioner within 12 hours. However, the Respondents are at liberty to serve Notice dated 05.03.2026 afresh to the Petitioner instead of Smt. Kairunnisa, for the reasons stated above, and proceed in accordance with law. 11. Sri G. Lakshmi Narayana, learned Standing Counsel for Municipalities is directed to convey the gist of this Order to Respondent No.2 forthwith for effective compliance. 4 12. With these observations and directions, the Writ Petition is allowed. No order as to costs. 13. Interlocutory Applications, if any, stand closed in terms of this order. _________________________________ GANNAMANENI RAMAKRISHNA PRASAD, J Dt: 01.04.2026 Note: Issue C.C. by 02.04.2026. B/o DSV 5 63 HON'BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 8560/2026 01.04.2026 Note: Issue C.C. by 02.04.2026. B/o DSV 6 HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI MAIN CASE No. WRIT PETITION NO: 8560/2026 PROCEEDING SHEET Sl. No DATE ORDER Office Note 01. 01.04.2026 GRKP, J Writ Petition is allowed. (vide separate order) ___________ GRKP, J DSV 7