THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14366 of 2011 June 20, 2011 Between: Hyderabad Gold Association, represented by its General Manager, Sri Col (Retd) K.K.D. Prasad ... Petitioner And The Government of Andhra Pradesh, represented by its Principal Secretary, Revenue Department, Secretariat, Hyderabad And others ...Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14366 of 2011 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) Hyderabad Golf Association, a society registered under the Andhra Pradesh (Telangana Area) Societies Act, 1350 Fasli, is before this Court assailing the notice of demand of arrears of Non-Agricultural Land Assessment (NALA) dated 15.3.2011 as illegal and unauthorized. The petitioner, statedly a non-profit organization, was formed by a voluntary group of golfers in 1998 to promote golf. The Government of Andhra Pradesh passed necessary orders allotting an extent of Acs.213.37 guntas. The land situated near Golconda Fort was handed over to the petitioner by the Andhra Pradesh Tourism Development Corporation. The third respondent, namely, the Special Revenue Inspector issued the impugned demand notice alleging that the petitioner is using the agricultural land for non-agricultural purposes attracting levy under the Andhra Pradesh Non-Agricultural Land Assessment Act, 1963 (the NALA Act). The matter was heard by us on 07.6.2011. As the NALA Act stands repealed by the Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) Act, 2006 (the 2006 Act) and prima facie the impugned notice appears to be illegal, we directed the Government Pleader for Revenue (Telangana Area) to get instructions in the matter. After getting instructions, the learned Government Pleader submits that the outstanding arrears under the NALA Act can be recovered even now. Our attention has been invited to Section 15 of the 2006 Act. Clause (b) of subsection (2) of Section 15 enables recovery of outstanding arrears under the NALA Act, under the provisions of the Andhra Pradesh Revenue Recovery Act, 1864 (the RR Act). Therefore, after repeal of the NALA Act, issue of notice under the same Act is ex facie unauthorized. If there are any outstanding arrears payable by the petitioner under the NALA Act, the respondents have to proceed under the RR Act. On this ground alone the impugned notice of demand is set aside, giving liberty to the respondents to proceed against the petitioner in accordance with the law. The writ petition is, accordingly, disposed of, at the stage of admission. It shall be open to the petitioner to make application to the competent authority for refund of the amount if any paid under the impugned notice. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June 20, 2011 YS