The High Court · 2025

Petition under Article 226 of 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 or order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the l st respondent in recovering the disputed Professional Tax on the strength of the assessment orders dt. 21 .5.O7 passed in the name of Aurora Educational Society for the assessment years 2003-2004 to 2006-2007 by exercising power under Section 29 of the AP VAT Act, 2005, as illegal, arbitrary, high-handed, without authority of law and jurisdiction and set aside the same and declare that the petitioner is entitled for refund of Rs.53,8701 collected by the '1 st respondent for these years in excess through coercive methods compared to the actual liability. WRIT PETITION NO: 8192 OF 2009 Between: M/s. R.R.ft/. Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad-'13, Rep by its Secretary, Mr. N. Raja Babu. AND 1 2 The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Andhra Pradesh, Hyderabad.

3. The Government of Andhra Pradesh, Rep. by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...PETITIONER 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 ...RESPONDENTS 4 pleased to issur: an iappropriate writ, order or direction more parlicularly one in the nature of Writ of lVlandamus:- a) declare Sub-section (2) of Section 15 of Andhra Prarlesh 'l-a'l on Profession Trade Callings and lmployment Act, 1987 requiring pre deposit of 100 % of the disputed tax penaltl' and interest as a condition precedent for I'iling appeal as unreasonable, cppre ssive, onerous, arbitrary and violative of hrlir;le 14,265 and 3004 of the Constiiution of lndia, since there in no prower ct:nferred on the appellate Authc ritiet; for waiver of such pre-deposit erren the levy is without authority of law and jurisdiction which was there in similar Slatt.ttes where pre- deposit of full arnourt of the disputed tax/penalty is contemplated ilnd b) consequently dec;lare the impugned order passed by the 1s1. respondent in levying penalty ;nde r Section 6(5) and under Section 1 2 of Andh'a Pradesh Tax on Profession Trade Callings and Employment Act, '1987. for the ilssessment yer 2003-2004 Dt. '1 -3 21009 as illegal, arbitrary, without authori':y of law and jurisdiction and l>arre.rl by time. r.A. NO: 1 OF 2009(WPMP. NO: 10716 OF 2009 ) Petition under []ection 151 CPC praying that in the circurnstances stated in the affidavit fileJ in s;upport of the petition, the High Court may be pleased to grant stay of all furlher proceedings pursuant to the impugtre<.1 penalty order passed by the 'l't re.s;pondent dated 0'l .03.2009 for the assessntent year 2003- 2004, pending dispo:;;rl of the Writ Petition. WRIT PETITION NO: 8195 OF 2009 Between: I\ills. Ravi Rishi [:ducational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad- 1 3, represented l)y its lsecretary, Smt. Manjusha. AND 1 2 The Depu::y Cc mmercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Andhra Pradesh, Hyderabad. ...PETITIONER 5

3. The Government of Andhra Pradesh, Represented by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition under Article 226 of 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 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 order passed by the 1st respondent in levying penalty under Section 6(5) and under Section '12 of Andhra Pradesh Tax on Profession Trade Callings and Employment Act, 1987, for the assessment year 2003-2004 dt. 1.3.2009 as illegal, arbitrary, without authority of law and jurisdiction and barred by time and to pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case as otheruvise the petitioner will be put to irreparable loss and hardship. l.A. NO: 1 OF 2009(WPMP. NO: 10719 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 01.03.2009 for the assessment year 2O03- 2004 pending disposal of the writ petition. 6 WRIT PETITION NO: 8250 OF 2009 Between: M/s. Church Educational Society, G-2, SBI Colony, Bagh l\mberpel, Hyderabad-1 3, Rep. by its Secrt>tary \4r. N. Raja Babu. ...PETITIONER AND 1 2 3 The Deputy Cornmercial Tax Officer, Vidyanagar Circle, Hyderabad. The Conrmis: ir:ner of Profession Tax, Government of A ndhra Pradesh, Hyderabad. The Gove:rnm:nt of Andhra Pradesh, Rep. by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...RESPONDENTS Petition urnder Articte 226 of the Constitution of lrdia praying that in the circumstances :;tated in the affidavit filed therewith, the High Court may be pleased to issu,: an appropriate writ, order or direction more pa licularly one in the nature of Writ of l\,landamus:- a) declare Sub-Sectron (2) of Section 15 of Andhra Prarjesh -Ia;,1 on Profession Trade Callings and limployment Act, 1987 requiring pre depos;it cf 100 % of the disputed tax penaltl and interest as a condition prececent for liling appeal as unreasonable, cppressive, onerous, arbitrary and violative of A,11il;le 14,265 and 300,4 of the ConstilLrtion of lndia, since there in no p'ower conferred on the appellate Authc ritier; for waiver of such pre-deposit even the levy is without authority of lavr anC jurisdiction which was there in similar lStatutes where predeposit of full am runt of the disputed tax/penalty is contemplated; and b) consequently det:lare the impugned order passed by the 1sl respondent in levying penalty rnder Section 6(5) and under Section 12 of Andhra Pradesh Tax on Profession l-rade Callings and Employment Act, 1987, 'for t'te assessment year 2003-2004 Dt. 1-3-2009 as illegal, arbitrary, without authcrity of law and jurisdiction and barrec by time.

1.A. NO: 1 OF 2009(WPMP. N O: 10779 OF 2009) 1 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 01-3-2009 for the assessment yeat 2OO3- 2004, pending disposal of the Writ Petition. WRIT PETITION NO: 8269 OF 2009 Between: M/s. Aurora Educational Society, 1-8-1681211 , Street No.12 Hyderabad-20 Rep. by its Secretary, Mr. N. Ramesh Babu. Chikkadpally, AND 1 2 J The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Andhra Pradesh, Hyderabad. The Government of Andhra Pradesh, Represented by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...PETITIONER ...RESPONDENTS Petition under Article 226 of 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 Constitution of lndia, since there in 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 predeposit of full amount of the disputed taxlpenalty is contemplated; and 8 b) consequently declare the impugned order passed by the 1'r respondent in levying penalty under section 6(5) and under section 12 of Anrlh'a Pradesh Tax on Profession 1'rade Callings and Employment Act, 1987, for the assessment year 2003-200 4 Dt. 1-3-2OOg as illegal, arbitrary, witho-rt autho'ity of law and jurisdiction and trarred bY time. l.A. NO: 1 OF 209gllvI-lvlP.X oilqg9z !E2q99 Petition urrder Siection 151 CPC praying that in the circunrslances stated in the affidavit fileri in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the irnpugrrerl penalty order passed by the Ist r(rspondent dated 01.03.2009 for the assessnrent year 2003- 2004, pending d spot;al of the Writ Petition. WRIT PETITION NO: 8281 OF 2009 Between: lvl/s. Aurora Educational Society, 1-8-1681211, Street No.12 Chikkadpally, Hyderabad - 20, Represented by its Secretary, Mr. N. Ramesh Babu. ...PETITIONER AND

2. 3 The Depul.y Ccmmercial Tax Officer, Vidyanagar Circ e, Hyderabad. The Commiss'oner of Profession Tax, Government of Andhra Pradesh, Hyderabad. The Gove'nment of Andhra Pradesh, represented, bv its Sec"etary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ..,RESPONDENTS Petition under,Article 226 of the Constitution of lndia praying that in the circumstances s;tateri in the affidavit filed therewith, the HiEh Court may be pleased to issue: an appropriate writ, order or direction more particularly one in the nature of Writ of lvlandamus:- a) declare Sub-llection (2) of Section 15 of Andhra Pradesh Tar on Profession Trade Callings ernd f:rnployment Act, 1 987 requiring pre depos it of 1 00% of the disputed tax penalty iand interest as a condition precedent for filing appeal as 9 unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26i and 300,4 of the Constitution of India, 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 order passed by the 1st 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 2OO3-2OO4 dt. 1.3.2009 as illegal, arbitrary, without authority of law and jurisdiction and barred by time and to pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case as otherwise the petitioner will be put to irreparable loss and hardship. l.A. NO: 1 OF 2009(WPMP. NO: 10829 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 fo grant stay of all further proceedings pursuant to the impugned penalty order passed by the 1st respondent dated 01.03.2009 for the assessment yeai 2003- 2004 pending disposal of the writ petition. WRIT PETITION NO: 8892 OF 2009 Between: M/s. Church Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad -'13. Represented by its Secretary, IVlr.N.Raja Babu. AND ...PETITIONER

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, represented, by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. 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 ...RESPONDENTS l0 pleased to issur: an appropriate writ, order or direction more pa(icularly one in the nature of Writ of [\'landamus:- a) declare Sub-Section (2) of Section 15 of Andhra Pradesh -fail on Profession Trade Callings rand Employment Act, 1987 requiring pre deporsit of 100% of the disputed tax penalt)' and interest as a condition precedent for I'iling appeal as unreasonable, cppre ssive, onerous, arbitrary and violative of Arlir:le 14,265 and 300A of the Constitution of lndia, since there is no power ccrnferred on the Appellate Authoritie; for waiver of such pre-deposit etren the levy is without authority of law and jurisdiction which was there in similar Statt.ttes where pre- deposit of full ar,rourt of the disputed tax/penalty is contemplated; and b) consequently' der;lare the impugned order passed b'y the 1'' respondent in levying penatty .lnde,r Section 6(5) and under Section '12 of Andh'a Pradesh Tax on Profession T-radr: Callings and Employment Act, 1987 , f or t he assessment year 2O04-2005, 2015-2006 and 2006-2007 dl. 1.3.2009 as tl egal, arbitrary, without authority of li:,rv and jurisdiction and U919-0. O{ time and to pass suctt other order or orders ar; the Hon'ble Court may deem fit and proper in the circumstances of thr; case as otherwise the petitioner will be pltt to irreparable loss and hardsh p. l.A. NO: 1 OF 20Q9I![PMP. NO: 11645 OF 2009) Petition urder {iection 151 CPC praying that in the circurns':ances stated in the affidavit file,l in support of the petition, the High Court may be pleased to grant stay of all furlher proceedings pursuant to the impugrtet; penalty order passed by the 1't respondent dt. 1-3-2009 for lhe assessment ye)ars 2004-2005 20O5-2OOO and 12006-:2007 pending disposal of the writ petition. WRIT PETITION NO: 8894 OF 2009 Between: M/s. Church Educaticinal Society, G-2, SBI Colony, Bagh Amberp,et Hyderabad-'l3, Rep by its Secrelary, Mr. N.Raja Babu, AND '1 . The Depul.y Cc mmercial Tax Officer, Vidyanagar Circle, Hyder abad. ...PETIT|ONER

2. The Commissioner of Profession Tax, Government of Andhra Hyderabad. Pradesh,

3. The Government of Andhra Pradesh, Rep by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad.- ...RESPONDENTS Petition under Article 226 of 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 rax on profession Trade Callings and Employment Act, 1987 requiring pre deposit of 100% of the disputed tax penalty and interest at a condition precedent for filing appeal as unreasonable, oppressive, onerous, arbitrary and viotative 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 fo 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 Tax on Profession Trade Callings and Employment Act, 1gB7 for the assessment years 2OO4-2O05, 2005-2006 and 2006-2007 Dt. l-3-2009 as iltegat, arbitrary, without authority of law and jurisdiction and set aside the same. l.A. NO: 1 OF 2009 WPMP. NO: 11647 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 1"t respondent dated 01.03.2009 for the assessment years 2004- 2005,2005-2006 and 2006-2007, pending disposal of the Writ Petition t2 WRIT PETITION NO: 8908 OF 2009 Between: I\4/s. Aurora Educational Soclety, 1-8-1681211' Streel Hyderabad-2O R,:p. by its Secretary Mr. N. Ramesh Babu No.12 Chikkadpally, PETITIONER AND

1. The Deputy Cornmercial Tax Officer, Vidyanagar Circle, Hy,Je"abad. 2. The Commiss ioner of Profession Tax, Government of Arrdhra Pradesh, Hyderaba,l.

3. The Governmt..nt of Andhra Pradesh, Represented by its Sec'etary, Revenue (CT) Departm()nt, Secretariat Buildings, Hyderabad. ,..RESPONDENTS Petition under Article 226 of the Constitution of lndia praving that in the circumstances r;tated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more lca rticularly one in the nature of Writ of Mandamus:- a) dectare Sub-Section (2) of Section 15 of Andhra Pradesh l-a;,. on Profession Trade Callings and Employment Act, 1987 requiring pre deposit of 100% of the disputed tax penaltl and interest as a condition precedent fc,r filing appeal as unreasonable, oppressive, onerous, arbitrary and violative of Artir:;le 14,265 and 300,4 of the Constilution of lndia, since there is no power cc nferred on the Appellate Authc ritie:; for waiver of such pre-deposit erren the levy is without authority of law and iurisdiction which was there in similar St,atlttes where pre- deposit of full anrourt of the disputed tax/penalty is contemplateC; irnd b) consequently det;lare the impugned order passed by' the 1sl respondent in levying penalty unde r Section 6(5) and under Section 12 of An,Jhra Pradesh Tax on Profession 1'radt: Callings and Employment Act, 1987, for the assessment year 2OO4-20O5 20:)5-2OOO and 2006-2007 dt. 1.3.2009 as il egal, arbitrary, without authority of law and jurisdiction and barred by time and to g:rass such other order or order:; ar; the Hon'ble Court may deem fit and proper in the l3 circumstances of the case as otherwise the petitioner will be put to irreparable Ioss and hardship. l.A. NO: 't OF 2009(WPMP. NO: 11663 0F 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 '1't respondent dt- 01.03.2009 for the assessment years 2OO4-2OOI 2005-2006 and 2006-2007 pending disposat of the writ petition. WRIT PETITION NO:8913 OF 2009 Between: M/s. Aurora Educational- Society, - 1-8-1681211 , Street No.i2, Chikkadpally, Hyderabad-20, Rep. by its Secretary, N. Ramesh Babu. AND 1 2 The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Andhra Hyderabad. Pradesh,

3. The Government of Andhra Pradesh, Represented by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...PETITIONER ...RESPONDENTS 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 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 300A 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

1.4 authority of law anc jurisdiction which was there in sirnilar statutes where pre deposit of full anrount of the disputed tax/penalty is conternplated; rand b) consequently dec l;:re the impugned orders passed by the 1' respondent in levying penalty under Section 6(5) and under Section 12 of AnChra Pradesh Tax on Profession T-rade Callings and Employment Act, 1987 Io' tire assessment yearc 2OO4-2005, 2rl15-2006 and 2006-2007, dt. 1.3.2C)09 as; il egal' arbitrary, without authority of larry and jurisdiction and set aside the same. l.A. NO: 1 OF 2009 WPMP. NO: 11670 OF 2009) Petition urder fiection '151 CPC praying that in the ctrcunrslances stated in the affidavit filerl in s;upport of the petition, the High Court may be pleased to grant stay of a I furlier proceedings pursuant to the impugrtecl penalty order passed by the 1't respondent dated 01.03.2009 for the assessmt:nt years 2004- 2OO5,2OO5-200t) and 2006-2007, pendingdisposal of the writ ptdition. : l Counsel for the Petitioner in all the Writ Petitions: SFII BHASKAR REDDY VEMIREDDY, SENIOR COUNSEL Counsel for the Respondents in all the Writ Petitions: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIP,T. GOVERNMENT PLEADER FOR STATE I-AX The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos. 1943 1 L9462 22464 of 2OO8 8192, 8195, 8250 ,4269,8281, 8892, 8894 , 89O8 and 8913 of 2OO9 COMMON ORDER: (Per the lTon'ble the Acting Chief Justice Sujoy Paut) Sri Bhaskar Reddy Vemireddy, learned Senior Counsel for the petitioners and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Sn aroop Ooriila, learned Special Government Pleader for Statc Tax appcaring for thc respondents.

2. Learned counsel for the parties fairly and jointly submit that these matters may be disposed of in terms of the order passed in W.P.No.22465 of 2008, dated 03.01.2023, which was recently followed in W.P.No.B27B of 2OO9 and baLch dated 10.04.2025

3. Learned Senior Counsel for the petitioners submits that in W.P.Nos.19431, 19462 and 22468 of 2008 what is under challenge is imposition of tax, whereas in the other connected writ petitions, penalty is ttre subject matter of challenge. However, all the matters can be disposed of in view of the order pasqgd in i I I I i I 2 \,V.P.No.22.t65 of 20O8, dated 03.01.2023. In the siid case, a coordinate Rerc:h of this Cou,t held as under ,rrer !.@lvil pondent authorit lltl edl )irrliculars to show their tax liabi " I 1 . Acco 'clingly, the Writ Petition is :rllori -:c1 tI: c rrlrr-r1lrrecl orders dated 27.O5.2OO7 for tl-r,: .iss: si.lmeltt -years 20i) 3 2004 to 2006-2007 are set aside. the r.La:.tcr rs re mit l cd Lrerck to the 1"t res ,r lo r-,-r (]o thc qq..sgqyqq i y ltt, passing lre sh assessrnenl- or,l91s; :Lr d the eIiti. gr_vitrq the llly. [ [or ,,eve r, havinrg relqard to the fact that the demand of Profes.;iontrl Tax lelatr:r lo a period 2OO3-2OO4 b 2aOb 2Cr0l , t1'rc petilir,ner rs direc[ed to hlc adclitional arffrclar.ir uit,tin a pcrio: ol thrr:e weeks from the date of receipt ol a colty of this ,:rder :rnri the 1't respondent on receiprt oI thr saicl adclitirrurl rfiidaviL is directed to rc-do the asscssrrren1 bv p:tssinq i-r-': sl. :tsscssmcnt ordcrs rvithin a [urthcl Irr:r- od 1f lbur ,r'ccks Lherefrom, after granting an opporLl]urt_\, of person:rl 1-r'aring to tlte pctitioner. No costs." (llrnphasis srrp plir:cl)

4. Il is .rgrcr rl rl-rat in vierv of the aforesaid ordcr. t.ltc imltugned orders in thc:se .r.r-it petitions may be set aside trv r-r:scr,,ring Liberty to thc pro::,cr r,lTir:er to re-do the assessment it-r ac:r:orr1:rnoc with lau'. 5- In vie ,s, c,l the consensus arrived at anrl for tl re reasons stated ir-r tl-re rrrdcr passed in W.P.No.22465i of 12(.r08, clated

03.01.2023, thr: irnpugned orders in these writ pctiti-lnels are set aside by resjer\/ing liberty as indicated above. J I i

6. Accordingly, the writ petitions are disposed o[. No order as to costs Miscellaneous petitions pending, if any, shall stand closed To, //TRUE COPY// SD/-MOHD. ISMAIL DEPUTY REGISTRAR -r--'l'<"-- SECTIOIffiFFICER I

1. The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. 2. The Commissioner of Commercial TaxlProfessional Tax, State of Telangana, Hyderabad.

3. The Secretary, Revenue (CI) Department, Government of Andhra Pradesh, Secretariat Buildings, Hyderabad.

4. One CC to SRI BHASKAR REDDY VEtVIREDDY, Senior Counset [OPUC] 5. Two CCs to SRI SWAROOP OORILLA, Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad. [OUT]

6. Two CD Copies IVIP 16 HIGH COURT DATED:1510412025 ,/':1 E STA}( '. 1 , l'L HirY 2UZ5 \:t.1g1g]) COMMON ORDER o )) -r' W.lP.Nos.1 9431, 19462, 22468 of 2008; 8192, 8195, i8250, 8269, 8281, 8892, 8894, 8908 and 8913 of 2009 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS I fli '' i:^q