IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWELFTH DAY OF FEBRUARY, TWO THOUSAND NINE PRESENT: THE HON’BLE MR. JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION No.2527 of 2002 Between: K. Peddanna & others. … Petitioners AND The Government of A.P., rep., by its Secretary, Municipal Administration Department, Secretariat, Hyderabad & another. … Respondents Counsel for the petitioners : Sri O. Manohar Reddy Counsel for respondent No.2: Sri S.I. Newton This Court made the following: THE HON’BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION No.2527 of 2002 ORDER:- This writ petition is filed for a Writ of Mandamus to declare the action of respondent No.2 in imposing licence fee on medical shops owned by the petitioners, as illegal, arbitrary and being contrary to the provisions of Section 263 of the Andhra Pradesh Municipalities Act, 1965 (for short, ‘the Act’). The petitioners are admittedly carrying on trade in retail sale of medicines. They felt aggrieved by the demand of trade licences. The main plank on which they raised the plea that they are not liable to pay trade licences is that Schedule IV of the Act traceable to Section 263 of the Act has not included therein the medical shops for the purpose of trade licences. In the counter affidavit filed on behalf of the Adoni Municipality, the fact that medical shops have not been included in Schedule IV of the Act has not been controverted. However, a plea, which in my considered view, is a desperate one, is raised that the petitioners are also dealing in certain combustible items, which are included in the said Schedule. The respondents have not given the details of the so-called combustible items being sold by the petitioners. The law is well settled that a taxing provision is required to be construed strictly and no tax can be levied without the authority of law. As the category of the trade carried on by the petitioners, namely, running of retail medical shops, is not included in Schedule IV of the Act, it is beyond the power of respondent No.2 to collect any trade licence. An identical plea raised by the Machilipatnam Bullion Jewellers and Diamond Merchants Association in WP.No.4103 of 2002 was accepted by this Court by order dated 06.02.2008. As the issue raised in this writ petition is identical to that raised in the said writ petition and for the reasons mentioned above, the writ petition deserves to be and is accordingly allowed. Before parting with this case, it is required to be noted that it is a matter of regret that the State has not sensitized itself to the necessity of amending the Schedule in order to bring within the taxing fold a number of trades, such as, the jewelers and medical shops. Though the learned Assistant Government Pleader for Municipal Administration submitted that the Government has already constituted a committee, I fail to understand why expeditious steps have not been taken so far to amend the Schedule, which has been standing for long number of years. This Court only hopes that the Government realizes the immediate need for amendment of the Schedule and brings out an amendment to the Schedule at the earliest in order to see that the revenue for the municipalities in the State is properly augmented through collection of trade licences. ____________________________ C.V.NAGARJUNA REDDY, J Date: 12.02.2009 ES Note: Registry is directed to mark a copy of this order to the Chief Secretary, Government of A.P., Hyderabad.