APHC010223292026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT APPEAL NO: 605 of 2026 Bench Sr.No:-36 [3584] Mohammed Kasim and Others ...Appellant(s) Vs. The Municipal Corporation Of Vijayawada and Others ...Respondent(s) ********** Advocate for Appellant(s): Mr. M. Ratan vivek Advocate(s) for Respondent(s): Mr. S.V.S.S.Sivaram, SC For VMC – R1 Govt. Pleader for Municipal Administration & Urban Development – R2 CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE CHALLA GUNARANJAN DATE : 14th July 2026 LISA GILL, CJ: This appeal has been filed challenging order, dated 20.04.2026, whereby interim order earlier granted by learned writ Court on 01.04.2026 to the extent of status quo to be maintained subject to deposit of 30% of Vacant Land Tax, has been vacated. 2. Appellants/writ petitioners filed writ petition No.8365 of 2026 with following prayer: 2 wa_605_2026 “issue an appropriate writ order or direction more particularly a writ of mandamus declaring the action of the respondents in issuing attachment notices dtd 5/3/2026 pertaining to our property an extent of Ac.1.50 cents equivalent of 5979.20 sq mts i.e., 7151.04 sq. yds covered by Door No 76- 16-36/1 of bhavanipuram, Vijayawada, claiming an amount of Rs 1,23,52,748 towards vacant land tax, house tax and water cess for the years 2013 to 2016 in spite of the fact the said land is no more a vacant land and constructions are made under the Building Permit order vide B.A. No G7- 01813/2013 permitting 2 levels parking ground and 13 upper floors for residential purpose with effect from 29-10-2013 and yet to be assessed to house tax as illegal arbitrary unjust without authority of law and consequently directing the respondents to immediately remove the locks and seals to the said property raising the attachment under the attachment notices dtd 5/3/2026 and to pass” 3. Learned writ Court on 01.04.2026 directed that status quo as on the said date be maintained till next date of hearing on the condition that Writ Petitioners deposit 30% of the demanded amount within ten days. Admittedly, said amount was not deposited by appellants for reasons as may have been. Said interim order was vacated vide interim order, dated 20.04.2026, and the matter was adjourned for counter-affidavit and rejoinder to be filed. Aggrieved therefrom, present appeal has been filed. 4. Learned counsel for appellants argues that there is no reasoning or logic in the claim setup by Corporation for demanding a tax which is hundred times more than the existing tax. Learned single Judge has incorrectly vacated interim order granted on 01.04.2026 on the premise that appellants failed to deposit 30% of said tax. 5. It is further submitted that learned Single Judge ought to have considered the fact that earlier tax amounted to only about Rs.2,19,640/- whereas tax claimed by Corporation is about Rs. 1,22,08,820/-. Therefore, 3 wa_605_2026 condition of depositing 30% of Vacant Land Tax is onerous and not called for. It is thus prayed that in view of the facts and circumstances, the impugned interlocutory order be suitably modified. 6. Learned counsel for respondents have opposed the prayer and seek dismissal of this appeal. 7. We have heard learned counsel and have perused the file with their assistance. 8. It is to be noted that challenge in this appeal is to order dated 20.04.2026, whereby interim order granted on 01.04.2026 has been vacated as 30% of Vacant Land Tax was not deposited by appellants/writ petitioners in compliance thereto. Arguments as addressed before us have been to the effect that condition of deposit of 30% of demanded amount itself is not made out. 9. It is to be noted that there is no challenge to order dated 01.04.2026, granting status quo subject to deposit of 30% of demanded amount within ten days. There is not a whisper in grounds of appeal nor any such submission made before us that appellants are ready to deposit said 30% of Vacant Land Tax so directed on 01.04.2026 even as on date. Furthermore, there is no irreparable loss or balance of convenience in favour of appellants, which calls for interference inasmuch as in case appellants succeed in the writ petition, necessary orders can be passed at that time. 4 wa_605_2026 10. Writ Appeal is accordingly dismissed being devoid of any merit. It is clarified that there is no expression of opinion on merits of matter and appellants are at liberty to raise all available pleas before learned writ Court in accordance with law. No costs. Pending miscellaneous applications, if any, shall stand closed. LISA GILL, CJ CHALLA GUNARANJAN, J akn Whether the order is Speaking/Reasoned : Yes / No Whether the order is Reportable : Yes / No 5 wa_605_2026 HON’BLE MRS.JUSTICE LISA GILL, CHIEF JUSTICE & HON’BLE MR. JUSTICE CHALLA GUNARANJAN Writ Appeal No: 605 of 2026 DATE : 14.07.2026 AKN 76