The High Court · 2025

Judgment

2. 3 The Deputy Co rrmercial Tax Officer, Vidyanagar Circle' HyCerr'rbad The Comtnissilner of Commercial Tax/ Profession Tax' illovernment of Andhra Pradesll HYderabad. The Governmert of Andhra Pradesh, Represented b}, its Sr:cretary, Revenue (CT) Departme rt. Secretariat Buildings' HyderaDad' ...RESPONDENTS

Petition ur.rder Article 226 of the constitution of lndia pray'ing that in the circumstances state<l in the affidavit filed therewith' the High Court may be pleased to issue' an a ppropriate writ, order or direction more par:icularly one in the nature of W rit of lMandamus declaring the action of the 1't respondent in passing the imprrgneJ assessment orders levying profession tax or the petitioner institution by name 1,4/s. Auroras P G College, Situated at Rarnanthapur and recoveringthedisputedProfessionalTaxfortheassessmentyears2003-2004to 2006-2007byel<erci:;ingpowerunderSection2gofAPVATAr:t.2005asilleqal, arbitrary,high-hranded,withoutauthorityoflawandjurisdictionancsetasidethe sameanddeclilrethatthepetitioneriSentitledforrefundoflhetaxofRs. 1 ,27 ,gt,gl collec,.ed t,y, the 1.t respondent for these years in excess compared to the actual liability thr lugh coercive methods' WRIT PETITIO N NO: 224680F 2008 Between: M/s. church Educaticna{ society, G-2, SBI Colony, BaghAnrberpet, llyderabad - 13. Rep. by its Secre:tary, Mr.N.Raja Babu. ...PETITIONER 3 AND

2. The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The commissioner of commerciar raxi profession Tax, Government of Andhra Pradesh, Hyderabad. The Government of Andhra .p-ia$g.sh, represented by its Secretary, Revenue (CT) Department, Secretariat Buildings, HyOeraOit.-' ...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 or order or direction more particurarry one in the nature of writ of Mandamus declaring the action of the 1"t respondent in recovering the disputed Professional rax 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 2006-2o07 by exercising power under section 29 of the AP VAT Act, 200s, as ilregar, arbitrary, high-handed, without authority of Iaw and jurisdiction and set aside the same and declare that the petitioner is entitled for refund of Rs.53,870/- collected by the l st respondent for these years in excess through coercive methods compared to the actual liability. WRIT PETITION NO: 81 92 0F 2009 Between: M/s. R.R.l\/. Educational SoIety,_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. The Government of Andhra Pradesh, Rep. by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hydera6ad.' ...PETITIONER 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 ...RESPONDENTS 4 pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of lvlandamus:- a) declare Sub-sectic'n (2) of Section 15 of Andhra Pradesh T'ax on Profession Trade Catlings arrd Etrployment Act, 1987 requiring pre deposil: ol 1 00 % of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable, oprpressive, onerous, arbitrary and violative of Artic e 14' 265 and 300A of the corstitrrtion of lndia, since there in no power r:orferred on the appellate Authorities 1'or waiver of such pre-deposit even the lr;vy is without authority of law and lurisdiction which was there in similar statul.es where pre- deposit of full amount of the disputed tax/penalty is contemplatecl and b) consequently dec are the impugned order passed by the 1st respondent in levying penalty u nder section 6(5) and under section '1 2 rlf Andhrrl Pradesh Tax onProfessionTrade3atlingsandEmploymentAct,lgBT,forth|3eSSeSSmentyer 2oo3_2oo4Dt.1-3-:2(]Ogasillegal,arbitrary,withoutauthclrityoflawand jurisdiction and barre'j bY time. t.A. NO: 1 0F 20119 PMP, NO: 10716 0 F 2009) Petition under S,ection 151 cPC praying that in the :ircuntstances stated in the affidavit file(l in support of the petition, the High Court may be pleased to grant stay of all furiher proceedings pursuant to the impugned penalty order passed by the 1"t respondent dated Ol .03.2009 for the irssesrsm':nt year 2003- 2004, pending dispos,al of the Writ Petition' WRIT PETITIO N NO: 8195 0F 2009 Between: M/s. Ravi Rishi E:ducr:tional Society, G-2, sBl colony, Bagh Amberpet, Hyderabad- 13, represented try its Secretary, Smt.Manjusha' .,.PETITIONER AND

2. The Deputy Cc nrmercial Tax Officer, Vidyanagar Circle, Hyderabad. The Commissioner of Profession Tax, Government of Andhra Pradesh, Hyderabad, 5 J The. G_overnment of Andhra ?gd.gln, Represented by its Secretary, Revenue (CT) Department, Secretariat AuitOinis, tiyALia6;;. ' ' Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction more particurarry one in the nature of Writ of fVlandamus:- ...RESPONDENTS a) declare sub-Section (2) of section 15 of Andhra pradesh rax on profession Trade callings and Emproyment Act, 'r987 requiring pre deposit of 100% of the disputed tax penalty and interest as a condition precedent for firing appear 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 decrare the impugned order passed by the 'r st respondent in levying penalty under Section 6(s) and under Section i 2 of Andhra pradesh rax on Profession Trade callings and Employment Act, 1g87, 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 otherwise the petitioner will be put to irreparable loss and hardship. l.A. NO: 1 OF 2009(WPMP. NO: 10719 0F 2009) Petition under section 1s1 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 01.03.200g for the assessment year 2oo3- 2004 pending disposal of the writ petition. 6 WRIT PETITIO N NO: 8250 oF 200s Between: M/s. Church Educ;ational Society, -G-2, nep UV its Secretary' lUr' N. Raia Babu' SBI colony, Bagh Amberpr:t, Hyderabad-13' ...PETITIONER AND

2. 3 The Depult Cornmercial Tax Officer, Vidyanagar Circle' Hyderr'rbad The Comrnissirrer of Profession Tax, Government of Ar dhra Pradesh' Hyderabad. The Government of Andhra Pradesh, Rep. by its secretary, Revenue (cT) Oepartment, Se c retariat Buildings, Hyderabad' .,.RESPONDENTS Petition urrder Article 226 oI the constitution of lndia praying that in the circumstancesState(lintheaffidavitfiledtherewith,theHighCourtmaybe pleased to issue an appropriate writ, order or direction more parlicularly one in the nature of Writ of lrlandamus:- a)declareSub-{]ecti:n(2)ofSectionl5ofAndhraPradeshl.axonProfession TradeCallingsandE:rnploymentAct,lgsTrequiringpredepositofl00o/oofthe disputedtaxpellaltyandinterestasaconditionprecedentforflingappealas unreasonable,oppressive,onerous,arbitraryandviolativeofArtir:|e14'265and 3004ofthecc,nstitutionoflndia,sincethereinnopowerco'rferredonthe appellate Authorities for waiver of such pre-deposit even the evy is without authority of larn, an I jurisdiction which was there in similar l:)tatutes where predeposit of ful amount of the disputed tax/penalty is contemplated; and b) consequently dec lare the impugned order passed by' the 1st respondent in levying penalty under Section 6(5) and under Section 12 of Andhra Pradesh Tax onProfessionl.radtlCallingsandEmploymentAct,lgBT,fortheassessment year2003-2004Dt.1-3-20ogasillegal,arbitrary,withoutauthcrityoflawand iurisdiction and barre c bY time. l.A. NO:1OF 2009(wP MP. NO: 107 79 0F 2009) 7 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 preased to grant stay of aI further proceedings pursuant to the impugned penarty order passed by the 1st respondent dated 01-3-2009 for the assessment year 2003_ 2004, pending disposal of the Writ petition. WRIT PETITION NO: 8269 oF 2009 Between: M/s. Aurora Hyderabad-20 -llr?lligl?l_ _!o.9ietyj . 1.-B-168t2t1 , Street No.12 Chikkadpaily, Kep. Dy tts Secretary, Mr. N. Ramesh Babu. AND

2. The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad The Commissioner of profession Hyderabad. Tax, Government of Andhra pradesh,

3. The Government of Andhra pla-d_e.9h, Represented by its secretary, Revenue (CT) Department, Secretariat Buildings, t-iyaeraOaO. ..PETITIONER 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 particurarry one in the nature of Writ of Mandamus:- ...RESPONDENTS a) declare Sub-Section (2) of section 15 of Andhra pradesh rax on profession Trade callings and Emproyment Act, 1987 requiring pre deposit of 100 % of the disputed tax penalty and interest as a condition precedent for firing appear as unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26s and 300A 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 tax/penalty is contemplated; and 8 b) consequently declare the impugned order passed by the 1't r-espondent in levying penalty ulrder Siection 6(5) and under Section 12 of Andhrzr Pradesh Tax on Profession Trade Callings and Employment Act' 198'z' for th{l assessment year2003-2004Dt.'-3-2OOgasillegal,arbitrary'withoutauthortyoflawand jurisdiction and birrrec bY time. l.A. NO: 1 O F 2O(Ig(WPMP, N O: 10807 OF 2009) Petition under liection 151 cPC praying that in the c;ircumstances stated in the affidavit filed in s;upport of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the inrpugn'ed penalty order passedbythelljtre;pondentdated0,1.03.2009fortheassessmr.:ntyear2003- 2004, pending di:;posal of the Writ Petition' WRIT PETITION NO:8281 oF 2009 Between: M/s. Aurora Etjuca.ional Society, 1-8-1681211, Street No 12' iiv"our"olJ'- zo, irepr,:senteo by its Secretary, Mr' N Ramesh Babu' ChikkadpallY, ..PETITIONER AND 1 J The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad' The Comrnissioner of Profession Tax, Government of Andhra Pradesh' Hyderabacl. TheGovelnmentofAndhraPradesh,represented,byitsSr:cretary'Revenue (CT) Departmelt, Secretariat Buildings, Hyderabad ...RESPONDENTS Petition u rder Article 226 of the constitution of lndia praf ing that in the circumstances staterj 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 Ir/andamus:- a) declare sub-liection (2) of section 15 of Andhra Pradesh T'ar on Profession Trade callings zrnd timployment Act, '1987 requiring pre deposit r:f 100% of the disputed tax per-ralty and interest as a condition precedent for flling appeal as 9 unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26s and 3004 of the constitution of rndia, since there, is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is withour authority of law and jurisdiction which was there in simirar Statutes where pre- deposit of full amount of the disputed taxlpenalty is contemplated and b) consequently decrare the impugned order passed by the 1st respondent in levying penalty under Section 6(5) and under section 12 of Andhra pradesh rax on Profession Trade cafiings and Emproyment Act, 1gg7, for the assessment year 2003-2004 dt. 1.3.2009 as iilegar, arbitrary, without authority of raw 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 (WPM P. 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 preased to grant stay of all further proceedings pursuant to the impugned penarty order passed by the 1st respondent dated 0'r.03.2009 for the assessment yeai 2003- 2004 pending disposal of the writ petition. WRIT PETITI ON NO : 8892 OF 2009 Between: Mis. Church Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad _ i3 Represented by its Secretary, fv[r.ru.nija Babu. '' --' AND

2. 3 ...PETITIONER The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. The commissioner of Profession Tax, Government of Andhra pradesh, Hyderabad. The Government of Andhra pradesh. reo (CT) Department, Secretariat Buildings, H resented, by its Secretary, Revenue yderabad. Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be ...RESPONDENTS 10 pleased to issue an appropriate writ, order or direction more part cularly one in the nature of Writ of [V]andamus:- a)declareSub-section(2)ofSectionl5ofAndhraPradeshTiaxonProfession Trade Callings ard Employment Act, 1987 requiring pre cleposit c;f 100% of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable,oprpresrsive,onerous,arbitraryandviolativeofArticel4'265and 300A of the corstitution of lndia, since there is no power r;orferred on the AppellateAuthoritiesforwaiverofsuchpre-depositevr:nthc'levyiswithout authority of law and jurisdiction which was there in similar statu':es where pre- deposit of full amount of the disputed tax/penalty is contemplatecl; zrnd b) consequenfly dec are the impugned order passed by the '1"t respondent in levyingpenattyundersection6(5)andunderSectionl2ofAnclhraPradeshTax on Profession Trade Callings and Employment ACt, ,1987, for tt.e assessment year 2oo4.2OO5 20C5-2006 and 2006-2007 dt. 1.3.2009 as ilI::qal, arbitrary, without authority of lar,'r and iurisdiction an! U919-0, Oy time and tr: prass such other order or ordersi as the Hon'ble Court may deem fit and proper in the circumstances of the case as otherwise the petitioner will be pul to irreparable loss and hardshi:. LA. NO: 1 oF 20,09(wPMP. N O:11645 OF 2009) Petition under section 151 CPC praying that in the :ircuntstirnces stated in the affidavit filerl in support of the petition, the High Court may be pleased to grantStayofallfurtherproceedingspursuanttotheimpugnecpenaltyorder passed by the 1.t res,ondent dt. 1-3-200S for the assessment yoars 2OO4-20O5 2005-2006 and i|006-2007 pending disposal of the writ petition' WRIT PETITION NO : 8894 OF 2009 Between: M/s. Church Educatic,nal Society, G-2, SBI Colony, Bagh Amberp'et Hyderabad-13, Rep by its Secrelary, Mr. N.Raja Babu' ...PETITIONER AND 1 The Depu:y Cc,rnmercial Tax Officer, Vidyanagar Circle, Hydelabad 11 2 J The commissioner of profession Tax, Government of Andhra pradesh, Hyderabad. The Government of Andhra. pradesh, Rep by its Secretary, Revenue (CT) Department, Secretariat Buildings, HycieridaA' ''" "" ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction more particurarry 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 firing appear as unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26s and 3004 of the constitution.of rndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the revy is without authority of law and jurisdiction which was there in simirar statutes where pre- deposit of full amount fo the disputed tax/penalty is contemplated; and b) consequentry decrare 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 caflings and Emproyment Act, 1987 for the assessment years 2o04-2005, 2005-2006 and 2006-2007 Dt. 1-3-2oog as iilegar, 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 preased to grant stay of a[ further proceedings pursuant to the impugned penarty order passed by the 'lstrespondent dated 01.03.2009 for the assessment years 2004_ 2005' 2005-2006 and 2006-2007, pending disposar of the writ petition t2 WRIT PETITIO NNO : 8908 0F 2009 Between: M/s. Aurora Ec ucational Society, 1-8L 68/2/1 ' - iivt"rioii-zo R;p. bt its secretary'Mr' N Ramesh Babu Street No.12, ChikkadPallY, ..PETITIONER AND

1. The Deputv Corlmercial Tax Officer, Vidyanagar Circle' Hyderabad 2.TheComrnissi:nerofProfessionTax,GovernmentofAnChraPradesh' Hyderabad.

3. The Governmert of Andhra Pradesh, Represented by its Seca:tary' Revenue (CT) Depa'tmerrt, Secretariat Buildings' HyderaDao' ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances state(l in the affidavit filed therewith' the High Sourt may be pleased to issue an appropriate writ, order or direction more Frarlicularly one in the nature of Writ of l'4andamus:- a)declareSub-f)ection(2)ofSection,l5ofAndhraPradeshTaxonProfession TradeCallingsand[:mploymentAct,'lgSTrequiringpredeposit:rf100%ofthe disputedtaxpenaltyandinterestasaconditionprecedentforflingappealas unreasonable,o:pressive,onerous,arbitraryandviolativeofArtic;Ie14'265and 300A of the cc nstitution of lndia, since there is no power corrferred on the AppellateAuthoritieslforwaiverofsuchpre.depositeventhelevyiswithout authority of law and jurisdiction which was there in similar statutes where pre- deposit of full anrount of the disputed tax/penalty is contemplaterj; and b) consequently dec:lare the impugned order passed by the 1sl respondent in levying penalty under Section 6(5) and under Section 12 of Andh"a Pradesh Tax on Profession 1'rade callings and Employment Act, 1987, for ttre assessment year 2O04-2005 20115-2006 and 2006-2007 dt. 1.3.2009 as il'egal, arbitrary, without authority of lirrru and jurisdiction and barred by time and to Jlass such other order or order; ar; the Hon'ble Court may deem fit and proper in the t3 circumstances of the case as otherwise the petitioner wi, be put to irreparabre loss and hardship l.A. NO:1 oF 2009(wPMP. NO: 11663 OF 2009) Petition under section 1s1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a[ further proceedings pursuant to the impugned penarty order passed by the 1"t respondent dt. 01.03.2009 for the assessment years 2oo4-2oos 2005-2006 and 2006-2007 pending disposal of the writ petition. WRIT PETITION NO:8913 0F 2009 Between: M/s. Aurora Hyderabad-20, AND

2. 3 Educational Societv. 1-A4681.211,. Street No.12, Chikkadpally, Rep. by its Secretary, N. Ramesh Babu. - PETITIONER The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad The Commissioner of Hyderabad. Profession Tax, Government of Andhra pradesh, The Government of Andhra pp9.".1f,, Represented by its Secretary, Revenue (CT) Department, Secretariat Buitdings, tivOt[OaJ.-' ' ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High cou( may be pleased to issue an appropriate writ, order or direction more particurarry 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 as a condition precedent for firing appear as unreasonable, oppressive, onerous, arbitrary and violative of Article 14,265 and 3004 of the constitution of rndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without

1.4 authorityoflawi]ndjurisdictionwhichwasthereinsimilarstatu|eswherepre deposit of full amrlunt cf the disputed tax/penalty is contemplated; arrd b) consequently decl:rre the impugned orders passed by the 1't respondent in levying penalty urder {lection 6(5) and under Section 12 of Andhra Pradesh Tax on Profession Trade rlallings and Employment Act, 198 7 for th': assessment years 2004-2005, 20]5.2006 and 2006-2007, dt. 1.3.2009 as illergal, arbitrary, without authority :f la'ru and jurisdiction and set aside the same LA. NO: 1 OF 20(lglw| I'/'L-N oi!Pl9-9E"!q9i Petition under Section 151 cPC praying that in the circumstances stated in the affidavit filed in :;Lrpport of the petition, the High Court may be pleased to grant stay of all furlher proceedings pursuant to the impugned penalty order passed by the 1''t res;pondent dated 01 .03.2009 for the assessrnerrt years 2004- 2OO5,2005-2006and2006-200T,pendingdisposalofthewritpetition' Counsel for the l)etitioner in all the Writ Petitions: SRI BH,ASKAR REDDY VEMIREDDY, SENIOR COIJNSEL Counsel for the Respondents in all the Writ Petitions: SRI CHAITANi/A KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TA}: The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA 8 8913 of 2OO9 d COMMON ORDER: (per the Hon'bte the Acting Chief Justice Sujog paul) Sri Bhaskar Reddy Vemireddy, learned Senior Counsel for the petitioners and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Su,aroop Ooriila, learned Special Government Pleader lor State Tax appearing for the respondents.

2. Learned counsel for the parties fairly and jointly submit that these matters may be disposed of in terms of the orcler passed in W.P.No.22465 of 20O8, dated 03.01.2023, which rvas recently followed in W.P.No.827B ot 2OO9 and batch ciatcd 10.0.1.2025.

3. Learned Senior Counsel for the petitioners submits that in W.P.Nos.l943l, 19462 and 22468 of 2008 what is under challenge is imposition of tax, whereas in the other connected w-rit petitions, penalty is the subject mattcr of cha-llenge. However, all the matters cal be disposed of in view of the order pasqqd in 2 \,V.P.No.224ir5 ol' 2OOB, dated 03.01.2023. In thc sarcl case, a coordinate Ilcnc Lr of this Court held as under rticulars to " 1 i . 1rr:co -rlingly, the Writ Petition is :rllorue:1; thc irnp-rp,nci orilcrs clated 21.O5.2OO7 for lhe .lssess nenl ),ears:1003 2t104 Lo 2006-2007 are set aside L.hc rn,,r[1cr is remrttr cl bir,:k to the l"t respondent authority Lo rc-dr r Lhcr g fre sh assessmenL orders. a-nt assess rIC1r., bv passin thc: ctir ioncr i; d ire ctcd to file an additional affidavil +lrc 1t'i1-I r show their tax liabititv. H,r\r svcr rgqg4'..t d p 1 l-raving regrrrd to the fact that the demand of Prolr:ss onai 'l'ax rclate:; lo zr period 2OO3-2OO4 Lo 2006'2007 tlrtr peLitiontr :s clirecied to hle additional al{lclirvir u'itlriIl a pcrioc ol Irree weeks from the date of reccipt ola cort'ol lhis crr rlcr zrnrl thc 1"' respondent on receipl- ol- Lhe saicl additi,-:nzrl :] lficlzrvit is directcd to re-do thc ers'st:sstrlel rt ir-r' pzrssirrS frcsh trssessment orders within a further llr--ri'lc[ o1' Iour ,.r'cel<r; LLrerelrom, alter granting .ru opportrrrrit ol pe rsona I il,rr.rrilrg to the petitioner. No costs." (trmphzLsrs suPl;1it:d1

4. lt is ei3rccC tl-rat in view of the aforesaid orrlel-, llre impugned orclers in tlre se rrrit petitions may be set aside lly rcscrr ir-rg iiberty to thc prolter- ofiic'cr to re do thc assessment itr acr:orrlancc rvith lair'. In vies, of thc consensus arrived at an(l tbr- tt'e rcasons 5- statecl in he order passed in W.P.No.22465; of 2Ct08, dated

03.01.2023, Lht: impugned orders in these writ petrtirrn-rs are set aside by rcsren ir,g liberty as indicated above. i J 6 Accordingly, the writ petitions are disposed of. No order as to costs. Miscellaleous petitions pending, if aly, shall stand closed To, //TRUE COPY// DEPU-TY BEG$'tr- SD/.MOHD. ISMAIL ECTIo|\|_OFFICER

1. The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad. 2- The commissioner of commerciar rax/professionar rax, State of rerangana, Hyderabad. Secretariat auitoings. nyoiiatJaoi--'

3. The secretarv. Revenue.(cr) Department, Government of Andhra pradesh, 4. One CC to SRI BHASKAR REDDy VEI\ItREDDy, Senior Counset tOpUCl 5 Two ccs to sRr swARoop ooRrLLA, Speciar Government preader for State Tax, High Court for the State of T;a;g;;;t uvoe[oaa. ibUif"" 6. Two CD Copies tVP i6 HIGH COURT DATE D : 1 510412025 ,4:=\ E STATA. '(,I /,,< '',i I ?" l{lA\ 2$[ v a }J \\\ - \i:- isr,A t COMMON ORDER W.P.Nos.1 9431, 19462, 22468 of 2008; 8192, 81 95, 8250, 8269, 8281, 8892, 8894, 8908 and 8913 of 2009 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS ^fl\' 'P \,\