IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF JULY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE P.SWAROOP REDDY WRIT PETITION No.6939 of 1999 Between: The Depot Manager, A.P.S.R.T.C., Maddilapalem Depot Visakhapatnam District ..... PETITIONER AND 1 Govt. of A.P., Hyderabad Rep. by Secretary, Revenue Department Secreatriat Buildings, Hyderabad. 2 The Sr. Special Revenue Inspector (NALA) Mandal Revenue Officer Visakhapatnam (Urban) .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue an appropriate writ, order or direction especially in the nature of Writ of Mandamus declaring that Form-I notice issued on 13-7- 1998 by the 2nd Respondent and the consequential notice of demand U/sec. 4 of NALA Act by the 2nd Respondent in his proceedings Rc.No.2033/96-NALA dt: 22-1-1999 to an amount of Rs.56,816/- for the Fasil 1409 (1998-99) is illegal, without jurisdiction and invalid and pass other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.Y.VIVEKANANDA SWAMY Counsel for the Respondent No.: MR.R.RAGHUNANDAN REDDY The Court made the following : THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE P.SWAROOP REDDY WRIT PETITION No.6939 of 1999 ORDER: (per the Hon’ble Sri Justice V. Eswaraiah) Petitioner-APSRTC questions the notice, dated 22-01-1999, issued by the 2nd respondent demanding to pay a sum of Rs.56,816/- for the land used by it to an extent of Ac.7-35 cents for the commercial purpose. Learned counsel for the petitioner submits that as per Section 12 (d) of A.P.Non-Agricultural Lands Assessment Act, 1963, APSRTC was held to be a Charitable Institution and, therefore, the provisions of the Act have no application. Further, the subject matter of this writ petition is squarely covered by a Division Bench judgment of this Court in W.P.No.6866 of 1990, dated 13-04-1998. Therefore, the petitioner is not liable to pay non-agricultural tax. A counter has been filed stating that against the said order of the Division Bench in W.P.No.6866 of 1990, dated 13-04-1998, a Special Leave Petition has been filed. Admittedly, no particulars have been furnished by the learned Government Pleader except making a bald statement that Special Leave Petition was filed against the Division Bench judgment of this Court in W.P.No.6866 of 1990, dated 13-04-1998. Following the aforesaid Division Bench judgment of this court in W.P.No.6866 of 1990, dated 13-04-1998, we are of the opinion that the impugned demand notice is liable to be set aside. Accordingly, the writ petition is allowed setting aside the impugned demand notice. There shall be no order as to costs. ________________ V.ESWARAIAH, J _____________________ P.SWAROOP REDDY, J Date: 07-07-2009 Prv