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.16747 OF 2002 DATED: 28-10-2014 Between:
M/s. Nagarjuna Fertilizers and Chemicals Limited … Petitioner And The Government of Andhra Pradesh Represented by its Principal Secretary, Department of Industries & Commerce and others … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.16747 OF 2002
ORDER: (per Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
By this writ petition, the petitioner, in substance, challenged Memo No.56044/LR-I/96-12 dated 07.08.2002 though the prayer has been worded differently. By this impugned Memo, the then State of Andhra Pradesh, pursuant to the directions of this Court in W.P. Nos.13596 of 1999 and 3010 of 2001, considered the petitioner’s representation on the question of non- agricultural land assessment tax. It is submitted that since the petitioner was not using this piece of land for non-agricultural purposes, the question of levying of the tax does not and cannot arise. A specific plea was taken with detailed explanation in the representation. Sadly enough, the respondent authority has decided the matter without considering the issue in detail and passed a non-speaking order and that too, in consultation with the learned Advocate General. The Government and its officials were directed by this Court to decide the matter independently without assistance of any one. Therefore, this order, apart from being in the nature of a non-speaking one, is bad as it relied on extraneous material, being the opinion of the Advocate General. Accordingly, the impugned order is set aside. We direct the Government, in terms of the earlier directions of this Court, to decide the matter and pass a speaking order. The entire exercise shall be completed within a period of eight weeks from the date of communication of this order. At the time of fresh consideration, it will be open for the petitioner to place any material to support its case. The interim order already passed will continue till the disposal of the matter by the Government in terms of this order.
The writ petition is accordingly disposed of. Pending miscellaneous petitions, if any, shall stand closed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 28-10-2014 Svv