APHC010568572006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22598/2006 Between: 1. SRI SATHINEEDI VENKAT SATYANARAYANA, S/O.LATE NARSIMHA MURTHY R/O.KAJA VILAGE, ELAMANCHILI MANDAL, WEST GODAVARI DISTRICT. 2. SRI SATHINEEDI NAGA PRASAD, S/O.LATE NARSIMHA MURTHY R/O.KAJA VILAGE, ELAMANCHILI MANDAL, WEST GODAVARI DISTRICT. 3. SRI SATHINEEDI ANJANEYA PRASAD,, S/O.LATE NAGESWARA RAO R/O.KAJA VILAGE, ELAMANCHILI MANDAL, WEST GODAVARI DISTRICT. ...PETITIONER(S) AND 1. THE DEPUTY COMMERCIAL TAX OFFICER, PALAKOL, WEST GODAVARI DISTRICT. 2. THE COMMERCIAL TAX OFFICER, PALAKOL, WEST GODAVARI 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 toto issue a writ or order or direction more particularly one in the nature of writ of mandamus declaring the action of the respondents in not 2 RRR,J & TCDS,J W.P.No.22598 of 2006 giving the benefit of waiver from payment of tax under APGST, CST and RDC for the assessment year 1995-1996 to 1998-1999 pursuant to G.Os.Ms.950, 951 and 952 dated 10.9.2003, G.O.Ms.682 and 683 dated 3.9.2004 G.O.Ms.No.25 dated 9.1.1996 and G.O.Ms.290 dated 7.3.2005 as arbitrary illegal unconstitutional violative of petitioners' rights guaranteed under Article 14, 19, 265 and 300A of the Constitution of India and consequently declare the demand notice in Form 4 of the Revenue Recovery Act dated 22.9.2006 as arbitrary, illegal, ultra vires and violative of the petitioner's rights guaranteed under Article 14, 19, 265 and 300A of the Constitution of India and pass such other order or orders as this Hon'ble Court deems fit and proper in the interest of justice. IA NO: 1 OF 2006(WPMP 28699 OF 2006 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 stay operation of the notice of demand under section 25 of the Revenue Recovery Act dt. 22-9-2006 and pass such other orders or orders IA NO: 1 OF 2007(WVMP 2373 OF 2007 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 vacate the Interim ORders, dt. 01.11.2006 granted in WPMP.No.28699 of 2006 in W.P.No.22598 of 2006 and pass such other order or orders. IA NO: 1 OF 2008(WPMP 30039 OF 2008 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 case of the petitioners for the assessments years 1995-96 to 1998-99 in terms of G.O.Ms.No. 950, 951 and 952 dt. 10-9-2003, G.O.ms.No. 682 and 683, dt. 3-9-2004 G.O.Ms.No. 25, Dt. 9-1-1996, G.O.Ms.No. 290 dt. 7-3-2005 and G.O.Ms.No. 682 dt. 22-5-2007 and pass IA NO: 2 OF 2008(WPMP 30678 OF 2008 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 review the orders passed in W.V.M.P.No.2373 of 2007 in W.P.M.P.No.28699 of 2006 in W.P.No.22598 of 2006 dated 19.11.2007 and pass such other order or orders. 3 RRR,J & TCDS,J W.P.No.22598 of 2006 IA NO: 3 OF 2008(WPMP 33537 OF 2008 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 issue a writ of Mandamus declare the proceedings dt 31-8-2004 of the respondent in not giving the benefit of waiver from payment of tax under APGST CST and RDC for the assessment year 1995-1996 to 1998-1999 pursuant to G.Os Ms.No.950,951 and 952 dt 10-9-2003 G.O.Ms No.682 and 683 and 3-9-204 G.O Ms No.25 dt 9-1-1996 and G.O Ms No.290 dt 7-3-2005 and G.O Ms No.682 dt 22-5-2007 as arbitrary illegal unconstitutional violative of petitioners rights guaranted under Article 14,19,265 and 300-A of the constitution of India and conseqently declare the demand notice in From 4 of the Revenue Recovery Act dt 22-9-2006 as arbitrary illegal ultra vires and violative of the petitioner's guranteed under Article 14,19,265 and 300-A of the Constitution of India by setting aside the assessment of M/s Maruthi traders Palakol for assessmen years 1995-96 to 1998-99 under APGST and CST act and pass IA NO: 4 OF 2008(WPMP 34332 OF 2008 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 permit the Petitioners to file the Assessment orders along with their relevant demand notices for the years 1996-1999 as additional material papers and pass IA NO: 1 OF 2023 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 pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner(S): 1. R SUDHEER Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) 2. SURIBABU S(SPL SC FOR CT AP) 4 RRR,J & TCDS,J W.P.No.22598 of 2006 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The present Writ Petition has been filed, against the attachment of the property, claimed by the petitioners, under the provisions of the Revenue Recovery Act, 1864. 2. A Division Bench of the erstwhile High Court of Andhra Pradesh, by an Order, dated 01.11.2006, had stayed the operation of the proceedings, under the Revenue Recovery Act. However, another Division Bench of the erstwhile High Court, by an Order, dated 19.11.2007, had vacated the said order, passed in W.V.M.P.No.2373 of 2007. 3. In that view of the matter, nothing further would survive in the present Writ Petition and accordingly, it is closed, leaving it open to the petitioners to avail of their remedies under Law. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:09.02.2026 KPV 5 RRR,J & TCDS,J W.P.No.22598 of 2006 391 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.22598 of 2006 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.02.2026 KPV