Andhra Pradesh High Court – Amravati
V V Subba Rao vs The State Of Ap on 16 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
^
V
APHC010343722025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY,THE SIXTEENTH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 1723fi OF
Between:
V. V. Subba Rao, S/o V.
V. Rangaiah, Age 60 yrs, R/o D No 3/3/2
Stonehousepeta, besides Andhra Bank SPSR NELLORE District.
...PETITIONER
AND
1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue
(CT) Dept., Velagapudi Amaravati.
2. The Commercial Tax Officer, No.lll Circle Nellore, SPSR Nellore District,
3. The Deputy Commercial Tax officer, Nellore-lll Circle, SPSR Nellore
District.
...RESPONDENTS
Petition under Article 226 of the
Constitution of India praying that in the
circumstances stated i
in the affidavit filed therewith, the High Court may be
pleased to issue
any writ or Order or direction more particularly one in the
nature of writ of mandamus declaring the action of the 2'""' respondent in
issuing proceedings dt. 14.11.2012 and the consequential notice issued dt.
13.03.2025 as illegal, arbitrary and violation of Article 14 and 21 of the
Constitution of India and to consequently set aside the same.
\A NO: 1 OF 2Q2fi
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
suspend the proceedings issued by the 2 nd
respondent dt. 14.11.2012 and
the consequential notice issued dt.13.03.2025 pending disposal of writ
petition.
Counsel for the Petitioner: M/s. GRANDHI PRIYANKA
Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX
The Court made the following order:
APHC010343722025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3541]
(Special Original Jurisdiction)
WEDNESDAY, THE SIXTEENTH DAY OF JULY
TWO THOUSANDAND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 17236/2025
Between:
1. VV SUBBA RAO, S/0 V. V. RANGAIAH AGE 60 YRS, R/0 D NO 3/3/2
STONEHOUSEPETA, BESIDES ANDHRA BANK SPSR NELLORE
DISTRICT.
...PETITIONER
AND
1.THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY
REVENUE (CT) DEPT, VELAGAPUDI AMARAVATI.
2.THE COMMERCIAL TAX OFFICER, NO.LLL CIRCLE NELLORE,
SPSR NELLORE DISTRICT.
3.THE DEPUTY COMMERCIAL TAX OFFICER, NELLORE-LLL CIRCLE,
SPSR NELLORE 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 topleased to issue any writ or Order or direction more particularly one
in the nature of writ of mandamus declaring the action of the 2nd respondent
in
issuing proceedings dt. 14.11.2012 and the consequential notice issued dt.
13.03.2025 as illegal, arbitrary and violation of Article 14 and 21 of the
Constitution of India and to consequently set aside the same and to pass
2
RRR,J & \
W.P.No.l7236of202S
lA NO: 1 OF ?()9^
may be pleased
sss rsrrr,»'
dispossi of writ potition.
»• - respondent dt.
issued dt. 13.03.2025 pending
Counsel for the Petitioner:
1.GRANDHI PRIYANKA
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX
& ■ 3
RRR,J & JS,J
W.P.No.l7236of2025
The Court made the following Order: (perHon'ble Sh Justice R. Raghunandan Rao)
The petitioner was subjected to assessment by the Commercial Tax
Officer, No.lll Circle, Nellore, by treating the petitioner as an unregistered
dealer dealing in the sale of cigarettes. The Commercial Tax Officer, No.lll
Circle, Nellore, passed an assessment order, dated 14.11.2012, for the tax
periods 2009-2010 & 2010-2011, assessing the petitioner to a total tax
payable of Rs.85,30,249/-. Thereafter, the petitioner was served with a
Demand Prior to Attachment of Land, in FORM NO-4, under Section 25 of the
Andhra Pradesh Revenue Recovery Act, 1864, dated 13.03.2025, seeking to
attach an immovable property, said to belong to the petitioner in Krishna
Nagar in Nellore Municipal Corporation Jurisdiction, Nellore.
2. Aggrieved by these proceedings, the petitioner has approached this
Court, by way of the present Writ Petition, contending that, the show-cause
notice was not received by him before the impugned proceedings, dated
14.11.2012, had been issued; the assessment proceedings, on 14.11.2012,
were not received by the petitioner and as such, the petitioner cannot be held
to be liable.
3. Ms. Grandhi Priyanka, learned counsel for the petitioner, would draw
the attention of this Court to the contents of the assessment order, dated
14.11.2012. The Commercial Tax Officer, No.lll Circle, Nellore, specifically
sta,tes jhat, a show-cause notice was issued, on 29.10.2012 and was returned
unserved, on 03.11.2012, with an endorsement that the dealer was not
available. She would & JS
contend that, i ^■PNo.l7236of2025
'■espondents 'n the face of this
cannot contend that the endorsement, the
after due notice and assessment order ^as been
passed,
opportunity being gwen to the
contend that, there I petitioner. She '^ould also
's a clear violation 0^" Principles
of Natural Justice.
learned Assistant
Government Plodder for
appearing for the Gommercial Tax,
'"espondents,
they do oot have '^ould also fairly concede, on i
any proof of instructions, that
service of the
^4.11.2012i'0 as much assessment
c''der, dated
as the
'■egistered post sent to the
have been returned petitioner
unserved with an appears to
returned for endorsement that t^ie notice
«'ant of address of ward number and door '^'^as being
number.
5.
'n these ri
circumstances.
hold that the assessment
14.11.2012, is i c''der, dated
invalid as being
^he same 's
i set aside. opposed to Principles
of Natural Justice and
In view of the fact that, the
assessment
Demand Prior to order has been set aside, the
'Attachment of Land, i
' 'n Form no-i
issued by the Comm dated 13.03.2025,
orcial Tax Officer, Nellore III Circle
quashed.
Nellore, also stands
'Accordingly - this Writ Petitio
costs. n IS allowed. There shall be
no order as to
5
RRR,J & JS,J
W.P.No.l7236of2025
As a sequel, pending miscellaneous applications, if any, shall stand
closed.
Sd/- G. HELA NAIDU
ASSISTANT REGISTRAR
//TRUE COPY//
SE N OFFICER
To,
1. The Principal Secretary, Revenue (CT) Dept., State of Andhra
Pradesh, Velagapudi Amaravati.
2. The Commercial Tax Officer, No.lll Circle Nellore, SPSR Nellore District.
3. The Deputy Commercial Tax officer, Nellore-III Circle, SPSR NELLORE
District.
4. One CC to M/s. Grandhi Priyanka, Advocate [OPUC]
5. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh
[OUT]
6. Two CD Copies.
ssb
HIGH COURT
DATED:16/07/2025
ORDER
WP No.17236 OF 2025
ALLOWING THE W.P. WITHOUT COSTS