IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13763 of 2005 Between: 1 Vangala Somi Reddy, s/o Ranga Reddy, r/o Dirsincherla Village, Neredcherla (M), Nalgonda District 2 Vangala Annapurnamma, w/o Somi Reddy, r/o Dirsincherla Village, Neredcherla (M), Nalgonda District 3 Vangala Ranga Reddy, s/o Somi Reddy, r/o Dirsincherla Village, Neredcherla (M), Nalgonda District 4 Vangala Sudhakar Reddy, s/o Somi Reddy, r/o Dirsincherla Village, Neredcherla (M), Nalgonda District ..... PETITIONERS AND 1 The District Collector, Nalgonda District, Nalgonda. 2 Revenue Divisional Officer, Miryalaguda, Nalgonda District. 3 Mandal Revenue Officer, Neredcherla (M), Nalgonda District. 4 Mandal Revenue Inspector, Neredcherla (M), Nalgonda District. 5 Panchayat Secretary, Gram Panchayat, Dirsincherla Village, Neredcherla (M), Nalgonda District. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction particularly one in the nature of writ of mandamus declaring the impugned attachment notices dated 31-5-2005 issued by the 4th respondent to the petitioners towards recovery of water tax under the Nagarjuna Sagar Left Canal in respect of the petitioners' lands in Sy.Nos.866, 870, 871, 872, 873, 875 and 876 situated at Muthyalamma Kunta Village under Dirsincherla Gram Panchayat, Neredcherla (M), Nalgonda District as totally illegal, without jurisdiction and in violation of Articles 14 and 300-A of Constitution of India and consequently set aside the same by further directing the respondents 1 to 3 to dispose off the pending appeals dated 2-2- 2005 and 3-11-2003 against the levy and collection of water tax for the petitioners' non-aayacut lands and to pass such other and further order or orders as may be deemed fit. Counsel for the Petitioner: MR.S.LAKSHMA REDDY Counsel for the Respondents.: GP FOR REVENUE The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13763 of 2005 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioners seeking to declare the attachment notices dated 31.5.2005 issued by the 4th respondent in lieu of recovery of water tax as illegal and arbitrary and set aside the same and consequently, to direct respondents 1 to 3 to dispose of the appeals dated 2.2.2005 and 3.11.2003 against the levy and collection of water tax. It is the case of the petitioners that the lands irrigated through Nagarjuna Sagar Project Left canal water are declared as Aayacut lands whereas the lands, which are not irrigated through the left canal, are declared as Non-aayacut lands. All the lands of the petitioners are non- aayacut lands and they are being irrigated through their own private sources viz., bores and wells. The request of the petitioners for bringing their lands under the aayacut, was not accepted and therefore, the respondents also did not levy the water tax at any time since 1977. According to the petitioners, in the Gazette Notification published in the year 1977, the lands owned by the petitioners in sy.Nos.872, 875 876 are not included in the aayacut lands and some part of the lands in sy.Nos.866, 870, 873 are notified as aayacut lands. While so, on the application made by the petitioners for issuance of no-due certificate to obtain a Bank loan, the 3rd respondent issued a certificate stating that the petitioners are in arrears of water tax, against which, an appeal has been preferred before the 2nd respondent, but the 2nd respondent has not passed any orders. Meanwhile, the petitioners made a representation to the 1st respondent on 2.2.2005 and the same was forwarded to the 2nd respondent. While so, the 4th respondent issued the impugned attachment notices. On that, the petitioners made a representation to the 3rd respondent on 6.6.2005. But the 4th respondent is trying to proceed with the attachment notices. Hence, the petitioners filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Government Pleader for Revenue and perused the material available on record. The learned Counsel for the petitioners contended that the lands of the petitioners are not part of the aayacut lands and therefore, the respondents have no power to levy tax and hence, the impugned notices are liable to be set aside. On the other hand, the learned Government Pleader contended that the lands of the petitioners are included in the aayacut lands and there is no illegality on the part of the respondents in levying the tax. The question as to whether the lands in question are included in ayacut lands and whether they are being irrigated through Nagarjuna Sagar Left Canal and the tax can be levied, is purely a question of fact, which can be decided after conducting a proper enquiry by the officials concerned. In view of the rival contentions raised by the respective Counsel, in the peculiar facts and circumstances of the case and in view of the pendency of the appeal/representation dated 3.11.2003 as to the levy of water tax, before the 2nd respondent, without expressing any opinion on the merits of the case, We feel it a fit case wherein a direction can be issued to the respondents to dispose of the appeal/representation dated 3.11.2003. Accordingly, the 2nd respondent is directed to dispose of the appeal/representation dated 3.11.2003, within a period of three months from the date of receipt of a copy of the order, after conducting proper enquiry by the officials concerned and after affording an opportunity to the petitioners to put forth their case. Till such time, the respondents shall not take any coercive steps. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 9th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13763 OF 2005 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 09/07/2008