IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.6266 OF 2001 DATED: 08-10-2014 Between:
International Paper APPM Limited … Petitioner And The Mandal Revenue Officer, Rajahmundry (Rural), Bommur, East Godavari District and others.
… Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
WRIT PETITION NO.6266 OF 2001
ORDER: (per Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
This petition was filed challenging the action of the respondents in imposing Cess on the petitioner under the A.P. (Andhra Area) District Boards Act, 1920 as part of the assessment under the A.P. Non-Agricultural Land Assessment Act, 1963, on the ground that the respondent authorities cannot take such action. An identical issue was decided by a Division Bench of this Court in ANDHRA PRADESH RAYONS LIMITED V/s. REVENUE [1] DIVISIONAL OFFICER, WARANGAL .
Learned counsel for the respondents is not in a position to tell us whether the said decision of the Division Bench was upset by a higher forum.
In the circumstances, we allow the writ petition and declare that the action, which is sought to be taken, is wholly illegal. However, we make it clear that the respondent authorities will be free to levy cess under the respective Acts to the extent permissible in law. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 08-10-2014 Svv
[1] 1997 (4) ALD 352 (D.B.)