M/S. Ravi Rishi Educational Society Vs the Dy. C.T.O. and 2 Others

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[³⁴⁴⁶ ]

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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THURSDAY, THE TENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL THE HoNoURAeLe s#TUsTIcE RENUKA YARA

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, WRIT PETITION NOs:8278 9005 9006 9015 and 9044 of 20O9 WRIT PETITION NO: 8278 OF 2o0I

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Between:

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M/s. Church Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad-13. Represented by its Secretary, Mr.N.Raja Babu.

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...PETITIONER

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AND

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1 The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad.

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

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3 The Govemment of Andhra Pradesh, represented, by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad.

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...RESPONDENTS

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Petition under Article 226 ot 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-

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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 Coriatitution of lndia, since there is no power conferred on the Appellate Authorities for waiver of such pre-deposit even the levy is without

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authority of law an(t^jurisdiction which was there in similar Statutes where predeposit of full amou'rl of the disputed tax/penalty is contemplated and

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b) consequently declare the impugned order passed by the 1st respondent in levying^penalty under Section 6(5) and under Section 12 ot Andlra Pradesh Tax on Profession Trade Callings and Employment Act,- 1987, for the assessment year 20O3-2004 dt. 1.3,2009 as illegal, arbitrary, without authority of law and jurisdiction and bar"ed by time and to pass such other order o r orders as the Honble Court mav deem fit and proper in the circumstances cf the case as ot[erwise the petitioner will be put to irreparable loss and hardship.

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l.A. NO: 1 OF 2009 PMP. NO: 10826 OF 2009)

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Petition unde" Section 15't CPC praying that in the circurlstances stated in the affidavit filed in support of the petition, the High Court ma\i be pleased to grant stay of all fu'ther proceedings pursuant to the i.npugne(l penalty order passed by the 1st r,,:spondent dated 01.03.2009 for the assessn.ent year 20032004 pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstancer; of the case as otherwise the petitiolers will be put to irreparable loss and hardsh p..

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Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, fir. COUNSEL

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Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REp. FOR

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SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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WRIT PETITION NO: 9005 OF 2009

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Between:

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M/s. Ravi Rishi Educational Society, G-2, SBI Colony, Bagh Amberpet, Hyderabad-'l 3, rep. by its Secretary, Smt. Manjusha.^'

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...PETITIONER

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AND

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1 The Deputy Ccmmercial Tax Officer, Vidyanagar Circle, Hyderabad

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The Commissloner of Profession Tax, Government of Ardhra Pradesh, Hyderabad.

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The Governmernt of Andhra..Pradesh, rep. by its Secretary, Revenue (CT) Department, Sr:cretariat Buildings, Hyderabad.'

...RESPONDENTS

a')

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Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court m'dy be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus -

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a) declare sub-Section (2) of Section l5 of Andhra pradesh rax on profession Trade callings and Employment Act, 1987 requiring pre deposit of i00% of the disputed tax penalty and interest as a condition precedent for filing appeal as unreasonable, oppressive, onerous, arbitrary and violative of Article 14, 26s and 3oQA 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 predeposit of full amount of the disputed tax / penalty is contemplated and

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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 rax on Profession Trade callings and Employment Act, 1gB7 tor the assessment years 2004-2005, 2005-2006 and 2006-2002, dt. 1.3.2009 as iilegal, arbitrary, without authority of law and jurisdiction and set aside the same.

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l.A. NO: 1 OF 2009(WPMP . NO: 11781 OF 2009)

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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 1.3.2009 for the assessment years 20042005,2005-2006 and 2006-2007, pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstances of the case as otherwise the petitioners will be put to irreparable loss and hardship.

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Counsel for the Petitioner: SRI BHASKAR REDDY VEM|REDDY, Sr. COUNSEL

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counsel forthe Regpondents: SRI T.CHAITANYA KIRAN, AGp, REp. FoR

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SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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7

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WRIT PETITION NO:^{9006 OF 2009}

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Between:

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M/s. R.R.M. Educational Society, G-2,^{SBI Colony, Birgh Amberpet,} Hyderabad-1 3 represented by its Secretary^{Mr.N.RajaBabu}

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...PETITIONER

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AND

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The Deputy Commercial Tax Officer, Vidyanagar^{Circle, Hyderabad.}

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1 2 The Commiss ioner of Profession Tax,^{Government of, Andhra Pradesh,} Hyderabad

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3 The Government of Andhra Pradesh, represented^{by its Secretary, Revenue} (CT) Departme rnt, Secretariat Buildings, Hyderabad.

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...RESPONDENTS

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Petition unde'Article 226 of lhe constitution of^{lndia-pra/ingthat in the} circumstances stated in the affidavit^{filedtherewith, the High Court may be} pleased to issue an appropriate writ, order or direction more^{particularly one in} the nature of Writ of ltlandamus-

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a) declare Sub-section⁽²⁾ of Section 15 of^{AndhraPradeshTa>r on Profession} Trade Callings and Employment Act, 1987 requiring^{pre deposit of 100% of the} disputed tax penaltl' and interest as a condition^{precedent forf iling appealas} unreasonable, oppre'ssive, onerous, arbitrary and^{violativeof Artir:;le14,265and} 3004 of the Constitution of lndia, since there is^{no power conferredon the} Appellate Authorities for waiver of such^{pre-depositeven} the^{levy is without} authority of law and^jurisdiction which was there in similar^{Stattttes wherepre-} deposit of full amount of the disputed tax/penalty is contemplated^irnd

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b) consequently deciare the impugned orders^{passed bY the 1sl respondent in} levying penalty unde'r Section 6(5) and under Section^{12 of Andhra PradeshTax} on Profession Tradr: Callings and Employment^{Act, 1987, for the assessment} years 2004-2005 and 2005-2006 dt. 1.3.2009 as illegal, arbitrary, without authority of law and urisdiction and barred by time and^{set aside tlre same-}

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l.A. NO: 1 OF 2009 PMP. NO:11782OF20091

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Petition under Section^'151 CPC praying that in the circunrstances stated in the affidavit filed n support of the petition, the High Court mal/' be pleased to

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I'

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(-)

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grant stay of all further proceedings^pursuant to the impugned^{penaltyorders} passed by the 1st respondent dated 01.03.2009^{for the assessment year2OO4-} 2005 and 2005-2006^{pending disposalof the writ petition and to pass such other} order or orders as the^{Honble Courtmay deem fit and. proper in the} circumstances of the case^{as otheruvisethe petitionerswill be put to irreparable} loss and hardship.

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Counsel for the Petitioner: SRI^{BHASKARREDDY VEMIREDDY,Sr' COUNSEL}

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Gounsel for the Respondents:^{SRIT.CHAITANYA KIRAN,AGP, REP' FOR} SRI SWAROOP OORILLA,^{SPL.GP FOR STATETAX}

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WRIT PETITIO N NO:^{9015 OF 2009}

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Between:

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M/s. Karshak Vidya Parishad,^{G-2, SBI Colony, BaghAmberpet, Hyderabad-} 13 Represented by its^{Secretary, Mr.N.Raja Babu-}

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...PETITIONER

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AND

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The Deputy Commercial^{Tax Officer, Vidyanagar Circle, Hyderabad} 2. The Commissioner of^{ProfessionTax,,} Government of^{Andhra Pradesh'} Hyderabad.

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The Government of^{Andhra Pradesh,rep} resented, by its Secretary,^Revenue (CT) Department, Secretariat Buildings,^H yderabad.

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...RESPONDENTS

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Petition under Article²²⁶ of^{lhe constitution of lndia praying that in the} circumstances stated^{in the affidavit filedtherewith,the High court may be} pleased to issue an appropriate^{writ, order or direction more particularlyonein} the nature of Writ^{of Mandamus-}

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a) declare Sub-section^{(2) of Section15 of AndhraPradeshTax on Profession} TradeCallingsandEmploymentAct',lgBTrequiringpredepositofl00%ofthe disputedtaxpenaltyandinterestasaconditionprecedentforfilingappealas unreasonable, oppressive,^{onerous, arbitrary and violativeof Article14,265 and} 300A of the constitution^{of lndia, since there is no power conferredon the} AppellateAuthoiitiesforwaiverofsuchpre-depositeventhelevyiswithout

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^ ^=-F=+FI

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.--' b

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authority^{of law anc jurisdiction which was there in similarStatt.lteswherepre-} deposit^{of full amourttof the disputed tax/penalty is contemplatedand}

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b) consequently^{der;larethe impugned order passedby the 'sl. respondentin} levying^{penaltyundt:r Section 6(5) and underSection 12 of Andhra Pradesh Tax} on Profession^{Trad:Callingsand EmploymentAct,.1987,for the assessment} yeat 2OO4-2OA5^{2005-2006and 2006-2007 dt. 1.3.2009as illegal,arhitrary,} without^{authorityof law and jurisdictionand barredby timeanrj to passsuch} other^{order or orders as the HonbleCourtmay deem fit ancl proper in the} circumstances^{of th: case as otherwisethe petitioner will be ottt to irreparable} loss and^hardshiP.

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r.A. NO: 10^{F 2009(WPMP.NO: 11791 OF 2009}

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Petition unde- Section 151 CPC^{prayingthat in the circun'rstances stated} in the^{affidavitfiled in supportof the petition,the High Court mavbe'pleasedto} grant stay of all^{fu'ther proceedings pursuantto the impugnerl penaltyorder} passed by the 1st rt>spondent dt.^{1-3-2009 for the assessmentyears 2O04-20Os} 2005-2006^{and 2006-2007 pending disposal of the writ petition and to pass such} other order^{or ord€rrs as the HonbleCourtmay deem fit and proper in the} circumstances^{of the case as otherwisethe petitionerswill be put to irreparable} Ioss and^hardshiP.

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Counsel^{for the Petitioner:SRI BHASKARREDDY VEMIREDDY, Sr. COUNSEL} counserrortheRespontH;3ft'^kBHt#J,t.-T:#.tTiSFrff+r*

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wRIT^{PETITION NO: 9044 OF 2009}

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Between:

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M/s. R.R.M Educational Society, G-2, SBI Colony, B;agh Amberpet, Hyderabad-13 Represented by its Secretary, Mr.N.Raja Babu.

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AND

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The Deputy'Commercial Tax Officer, Vidyanagar Circle, Hyderabad.

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The Commiss,ioner of Profession Tax, Govemment of Andhra Pradesh, Hyderabad.

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3 The Government ofAndhra^pladesh, represented, by its Secretary, Revenue (CT) Department, Secretariat Buildings, Hyderabad.

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...RESPONDENTS

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Petition under Article 226 ot 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-

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a) deilare 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 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 predeposit of full amount of the disputed tax/penalty is contemplated and

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b) consequentty declare the impugned order passed by the^'l st 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 2006-2007 dl. 1.3.2OO9 as illegal, arbitrary, without authority of law and jurisdiction and set aside the same and pass such other order or orders as the Honble Cou( may deem fit and proper in the circumstances of the case as othenrise the petitioner will be put to irreparable loss and hardship.

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l.A. NO: 1 OF 2009(WPMP. NO: 11831 OF 2009)

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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 fqrther proceedings pursuant to the impugned penalty order passed by the 1st re-spondent dt. 1-3-2009 for the assessment years 2006-2007 pending disposal of the writ petition and to pass such other order or orders as the Honble Court may deem fit and proper in the circumstances of the case as otherwise the petitioners will be put to irreparable loss and hardship.

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Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY, Sr. COUNSEL

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Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REP. FOR

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SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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The Gourt made the following: COMMON ORDER

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I ,

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL

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AND

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THH HON'BLE SMT. JUSTICE RENUKA YARA

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WRIT PEITITION Nos.8278 90()5 9006 9Ol5 and 9A44 of 2OO9

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COMMON ORDER: (Cer the Hon'ble the Acting Chie_f Justice Sujoy paut)

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Sri Bhas;kar Reddy Vemireddy, learned Senior Counsel for the petitione'rs and Sri T. Chaitanya Kiran, learn,:d Assistant Government I)leader representing Sri Swaroop Oorilla, ii>rr.a Special Ciover nment Pleader for State Tax appearing for the respondents

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At the o -rtset, learned counsel for the parties .:airly submit that the point involved in these writ petitions is co.vered by the order passed by a Coordinate Bench of this; Court in W.P.No.22465 of 2008 decided on 03.01.2023. It is agreed that in vierv of the sai,l order, the impugned orders in these rvrit petitions may be set asiCe by reserving liberty to the proper oflicer to re_do the assessmenI in accordance with law.

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, I

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This Court in W.P.No.22465 of 2O08, dated O3.Ot.2023, at paragraph No. 1, held as under:_

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z

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X

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nl 1 . Accordingly, .^{the Writ petitionisallowed; the} rmpugned orders dated 21 .O5.2OO7 for the assessment years 2OO3-2OO4 to 2006-2007 are set aside; the matter is remitted back to the lsr respondent authoriry io re_ao the assessment by passing fresh assessment orders; and the petitioner is directed to file an additional affidaviigiving the required particulars to show their tax liaUifiry. However., having regard to the fact that the a"-""d-oi ir.ofessional Tax relates to a period 2OO3-2OO4 to 2-006_21007, the petitioner is directed to file additional afhdavii within a period of three weeks from the date of receipt of a copy of this order and the 1"r respondent on receiii oi tf," saia additional affidavit is directed to re_do the issessment Uy passing fresh assessment orders within a furthei period of four weeks therefrom, after granting arr offitunity of personal hearing to the petitioner. No Josts.,,

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In view of the aforesaid order and as agreed, the impugned penalty orders are set aside by reserving the liberty as indicated above.

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5 Accordingly, thc writ petitions are disposed of. No order as

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to costs.

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Miscellaneous petitions pending, if any, shzrll stand closed.

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To,

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SD/-MOHD. ISMAIL DEPUW RFGISTRAR //TRUE COPY//

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secrrd'forncen \

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1 The Deputy Commercial Tax Officer, Vidyanagar Circle, Hyderabad.

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2 The Commissioner of Profession Tax, Government of Telangana, Hyderabad. 3 The Secretary, Government of Telangana, Revenue (CT) Department, Secretariat Buildings, Hyderabad.

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