High Court · 2025

Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus- a) declare Sub-Section (2) of Section 15 of Andhra Pradesh Tax on Profession Trade Callings and Employment Act, 1987 requiring pre deposit of 100% of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable, oppressive, onerous, arbitrary and violative of Article 14,265 and 3004 of the Coriatitution of lndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without authority of law an(t jurisdiction which was there in similar Statutes where pre- deposit of full amou'rl of the disputed tax/penalty is contemplated and b) consequently declare the impugned order passed by the 1st respondent in levying penalty under Section 6(5) and under Section 12 ot Andlra Pradesh Tax on Profession Trade Callings and Employment Act,- 1987, for the assessment year 20O3-2004 dt. 1.3,2009 as illegal, arbitrary, without authority of law and jurisdiction and bar"ed by time and to pass such other order o r orders as the Honble Court mav deem fit and proper in the circumstances cf the case as ot[erwise the petitioner will be put to irreparable loss and hardship. l.A. NO: 1 OF 2009 PMP. NO: 10826 OF 2009) Petition unde" Section 15't CPC praying that in the circurlstances stated in the affidavit filed in support of the petition, the High Court ma\i be pleased to grant stay of all fu'ther proceedings pursuant to the i.npugne(l penalty order passed by the 1st r,,:spondent dated 01.03.2009 for the assessn.ent year 2003- 2004 pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstancer; of the case as otherwise the petitiolers will be put to irreparable loss and hardsh p.. Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, fir. COUNSEL Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REp. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 9005 OF 2009 Between: M/s. Ravi Rishi Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad-'l 3, rep. by its Secretary, Smt. Manjusha. ' AND 1

2. The Deputy Ccmmercial Tax Officer, Vidyanagar Circle, Hyderabad The Commissloner of Profession Tax, Government of Ardhra Hyderabad. Pradesh,

3. The Governmernt of Andhra..Pradesh, rep. by its Secretary, Revenue (CT) Department, Sr:cretariat Buildings, Hyderabad.' ...PETITIONER ...RESPONDENTS (1a') Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court m'dy be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus - a) declare sub-Section (2) of Section l5 of Andhra pradesh rax on profession Trade callings and Employment Act, 1987 requiring pre deposit of i00% of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26s and 3oQA of the constitution of lndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without authority of law and jurisdiction which was there in similar statutes where pre- deposit of full amount of the disputed tax / penalty is contemplated and b) consequently declare the impugned orders. passed by the 1st respondent in levying penalty under section 6(5) and under Section 12 of Andhra pradesh rax on Profession Trade callings and Employment Act, 1gB7 tor the assessment years 2004-2005, 2005-2006 and 2006-2002, dt. 1.3.2009 as iilegal, arbitrary, without authority of law and jurisdiction and set aside the same. l.A. NO: 1 OF 2009(WPMP . NO: 11781 OF 2009) 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 grant stay of all further proceedings pursuant to the impugned penalty order passed by the 1st respondent dated 1.3.2009 for the assessment years 2004- 2005,2005-2006 and 2006-2007, pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstances of the case as otherwise the petitioners will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI BHASKAR REDDY VEM|REDDY, Sr. COUNSEL counsel forthe Regpondents: SRI T.CHAITANYA KIRAN, AGp, REp. FoR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX 7 WRIT PETITION NO: 9006 OF 2009 Between: M/s. R.R.M. Educational Society, G-2, SBI Colony, Birgh Amberpet, Hyderabad-1 3 represented by its Secretary Mr.N.Raja Babu ...PETITIONER AND 1 2 3 The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commiss ioner of Profession Tax, Government of, Andhra Pradesh, Hyderabad The Government of Andhra Pradesh, represented by its Secretary, Revenue (CT) Departme rnt, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition unde'Article 226 of lhe constitution of lndia-pra\/ing that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of ltlandamus- a) declare Sub-section (2) of Section 15 of Andhra Pradesh Ta>r on Profession Trade Callings and Employment Act, 1987 requiring pre deposit of 100% of the disputed tax penaltl' and interest as a condition precedent for f iling appeal as unreasonable, oppre'ssive, onerous, arbitrary and violative of Artir:;le 14,265 and 3004 of the Constitution of lndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without authority of law and jurisdiction which was there in similar Stattttes where pre- deposit of full amount of the disputed tax/penalty is contemplated irnd b) consequently deciare the impugned orders passed bY the 1sl respondent in levying penalty unde'r Section 6(5) and under Section 12 of Andhra Pradesh Tax on Profession Tradr: Callings and Employment Act, 1987, for the assessment years 2004-2005 and 2005-2006 dt. 1.3.2009 as illegal, arbitrary, without authority of law and urisdiction and barred by time and set aside tlre same- l.A. NO: 1 OF 2009 PMP. NO:11782OF20091 Petition under Section '151 CPC praying that in the circunrstances stated in the affidavit filed n support of the petition, the High Court mal/' be pleased to I' (-- ) grant stay of all further proceedings pursuant to the impugned penalty orders passed by the 1st respondent dated 01.03.2009 for the assessment year 2OO4- 2005 and 2005-2006 pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and. proper in the circumstances of the case as otheruvise the petitioners will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, Sr' COUNSEL Gounsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REP' FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITIO N NO: 9015 OF 2009 Between: M/s. Karshak Vidya Parishad, G-2, SBI Colony, Bagh Amberpet, Hyderabad- 13 Represented by its Secretary, Mr.N.Raja Babu- ...PETITIONER AND

1. The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad 2. The Commissioner of Profession Tax,, Government of Andhra Pradesh' Hyderabad.

3. The Government of Andhra Pradesh, rep (CT) Department, Secretariat Buildings, H resented, by its Secretary, Revenue yderabad. ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus- a) declare Sub-section (2) of Section 15 of Andhra Pradesh Tax on Profession TradeCallingsandEmploymentAct',lgBTrequiringpredepositofl00%ofthe disputedtaxpenaltyandinterestasaconditionprecedentforfilingappealas unreasonable, oppressive, onerous, arbitrary and violative of Article 14,265 and 300A of the constitution of lndia, since there is no power conferred on the AppellateAuthoiitiesforwaiverofsuchpre-depositeventhelevyiswithout ^ ^=-F=+FI - .--' b authority of law anc jurisdiction which was there in similar Statt.ltes where pre- deposit of full amourtt of the disputed tax/penalty is contemplated and b) consequently der;lare the impugned order passed by the 'sl. respondent in levying penalty undt:r Section 6(5) and under Section 12 of Andhra Pradesh Tax on Profession Trad: Callings and Employment Act,.1987, for the assessment yeat 2OO4-2OA5 2005-2006 and 2006-2007 dt. 1.3.2009 as illegal, arhitrary, without authority of law and jurisdiction and barred by time anrj to pass such other order or orders as the Honble Court may deem fit ancl proper in the circumstances of th: case as otherwise the petitioner will be ottt to irreparable loss and hardshiP. r.A. NO: 10F 2009(WPMP. NO: 11791 OF 2009 Petition unde- Section 151 CPC praying that in the circun'rstances stated in the affidavit filed in support of the petition, the High Court mav be'pleased to grant stay of all fu'ther proceedings pursuant to the impugnerl penalty order passed by the 1st rt>spondent dt. 1-3-2009 for the assessment years 2O04-20Os 2005-2006 and 2006-2007 pending disposal of the writ petition and to pass such other order or ord€rrs as the Honble Court may deem fit and proper in the circumstances of the case as otherwise the petitioners will be put to irreparable Ioss and hardshiP. Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, Sr. COUNSEL counserrortheRespontH;3ft'^kBHt#J,t.-T:#.tTiSFrff+r* wRIT PETITION NO: 9044 OF 2009 Between: M/s. R.R.M Educational Society, G-2, SBI Colony, B;agh Amberpet, Hyderabad-13 Represented by its Secretary, Mr.N.Raja Babu. AND

2. The Deputy'Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commiss,ioner of Profession Tax, Govemment of Andhra Pradesh, Hyderabad. ...PETITIONER 3 The Government ofAndhra pladesh, represented, by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstances .stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus- a) deilare sub-Section (2) of section 15 of Andhra pradesh rax on profession Trade Callings and Employment Act, 1987 requiring pre deposit of 100% of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable, oppressive, onerous, arbitrary and violative of Article 14,265 and 3004 of the Constitution of lndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without authority of law and jurisdiction which was there in similar Statutes where pre- deposit of full amount of the disputed tax/penalty is contemplated and b) consequentty declare the impugned order passed by the 'l st respondent in levying penalty under Section 6(5) and under Section 12 of Andhra pradesh Tax on Profession Trade Callings and Employment Act, 1g87, for the assessment year 2006-2007 dl. 1.3.2OO9 as illegal, arbitrary, without authority of law and jurisdiction and set aside the same and pass such other order or orders as the Honble Cou( may deem fit and proper in the circumstances of the case as othenrise the petitioner will be put to irreparable loss and hardship. l.A. NO: 1 OF 2009(WPMP. NO: 11831 OF 2009) 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 grant stay of all fqrther proceedings pursuant to the impugned penalty order passed by the 1st re-spondent dt. 1-3-2009 for the assessment years 2006-2007 pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstances of the case as otherwise the petitioners will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, Sr. COUNSEL Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REP. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Gourt made the following: COMMON ORDER - THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THH HON'BLE SMT. JUSTICE RENUKA YARA WRIT PEITITION Nos.8278 90()5 9006 9Ol5 and 9A44 of 2OO9 COMMON ORDER: (Cer the Hon'ble the Acting Chie_f Justice Sujoy paut) Sri Bhas;kar Reddy Vemireddy, learned Senior Counsel for the petitione'rs and Sri T. Chaitanya Kiran, learn,:d Assistant Government I)leader representing Sri Swaroop Oorilla, ii>rr.a Special Ciover nment Pleader for State Tax appearing for the respondents

2. At the o -rtset, learned counsel for the parties .:airly submit that the point involved in these writ petitions is co.vered by the order passed by a Coordinate Bench of this; Court in W.P.No.22465 of 2008 decided on 03.01.2023. It is agreed that in vierv of the sai,l order, the impugned orders in these rvrit petitions may be set asiCe by reserving liberty to the proper oflicer to re_do the assessmenI in accordance with law. , I I ,

3. This Court in W.P.No.22465 of 2O08, dated O3.Ot.2023, at paragraph No. 1, held as under:_ X z 1 . Accordingly, . the Writ petition is allowed; the rmpugned orders dated 21 .O5.2OO7 for the assessment years 2OO3-2OO4 to 2006-2007 are set aside; the matter is remitted back to the lsr respondent authoriry io re_ao the assessment by passing fresh assessment orders; and the petitioner is directed to file an additional affidaviigiving the required particulars to show their tax liaUifiry. However., having regard to the fact that the a"-""d-oi ir.ofessional Tax relates to a period 2OO3-2OO4 to 2-006_21007, the petitioner is directed to file additional afhdavii within a period of three weeks from the date of receipt of a copy of this order and the 1"r respondent on receiii oi tf," saia additional affidavit is directed to re_do the issessment Uy passing fresh assessment orders within a furthei period of four weeks therefrom, after granting arr offitunity of personal hearing to the petitioner. No Josts.,,

4. In view of the aforesaid order and as agreed, the impugned penalty orders are set aside by reserving the liberty as indicated above. 5 Accordingly, thc writ petitions are disposed of. No order as to costs. Miscellaneous petitions pending, if any, shzrll stand closed. //TRUE COPY// SD/-MOHD. ISMAIL DEPUW RFGISTRAR secrrd'forncen \ The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Telangana, Hyderabad. The Secretary, Government of Telangana, Revenue (CT) Department, Secretariat Buildings, Hyderabad. One CC to SRI BHASKAR REDDY VEMIREDDY, Advocate IOPUCI Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for thi: State of Telangana at Hyderabad IOUI Two CD Copies To, 1 2 3 4 5 6 BSR BS HIGH COURT DATED: 1010412025 COMMON ORDER WP.Nos. 8278,9005, 9006, 9015 and 9044 of 2009 DISPOSING OF ALL THE WRIT PETITIONS, WITHOUT COSTS