THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION Nos.29627 and 29636 of 2010 Date: 29.11.2010 Between: M/s.A.P.L.Health Care Ltd. ..... PETITIONER AND The Revenue Divisional Officer, Mahabubnagar, Mahabubnagar District. .....RESPONDENT Counsel for the Petitioner: Sri M.L.NARASIMHAM Counsel for the Respondent: AGP FOR REVENUE The Court made the following : COMMON ORDER: These two writ petitions are filed assailing Notices No.K/4936/2010 dated 16.11.2010, whereby the respondent has called upon the petitioners to pay certain amounts towards conversion fee and penalty under the provisions of the Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purpose) Act, 2006 (for short ‘the Act’). The petitioners have challenged these notices on the ground that as they have been in possession of the Government lands as lessees, they are exempted from payment of conversion fee under Section 7 of the Act. Another ground on which these demand notices have been assailed is that the respondent failed to issue notice as envisaged under Annexure-D read with Rule 8 of the Rules made under the Act. Since the writ petitions are proposed to be disposed of on the second ground raised by the petitioners, it is not necessary for this Court to adjudicate on the first issue raised by the petitioners at this stage. A perusal of the impugned notices do not show that before issuing the demand notices, the respondent has issued a show cause notice as envisaged under Rule 8 of the Rules. Before fastening liability on any person, it is incumbent upon the competent authority to give an opportunity to the person, on whom such liability is proposed to be fastened. This is what incorporated in Annexure-D. In my opinion, non-issue of the show cause notice vitiates the demand notices. Accordingly, they are set aside. However, the demand notices shall be treated as show cause notices and the petitioners shall file their explanations within a period of two weeks from today. The respondent shall consider the various issues that may be raised by the petitioners including the one relating to the exemption envisaged by Section 7 of the Act as raised in these writ petitions. Subject to the above directions, the writ petitions are allowed. C.V.NAGARJUNA REDDY, J Date: 29.11.2010 va