IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINETH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 21472 of 2000 Between: 1 V.Dasaratha Rami Reddy, S/o Rami Reddy, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. 2 C.Radhakrishna Reddy, S/o Balasubrahmanyam Reddy, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. 3 G.Krishnaiah, S/o Pullaiah, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. 4 V.Ramanaiah, S/o Naraiah, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. 5 A.Chandraiah, S/o Chanchu Ramaiah, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. 6 M.Eswaraiah, S/o Vengaiah, R/o Kamalem Village, B.N.Kandriga Mandal, Chittoor District. ..... PETITIONERS AND 1 The Governement of Andhra Pradesh, Rep. by its Secretary, Revenue (L.R.) Department, Secretariate Buildings, Hyderabad. 2 The District Collector, Chittoor. 3 The Revenue Divisional Officer, Tirupati, Chittoor District, 4 The Mandal Revenue Officer, B.N.Kandriga Mandal, Chittoor District. .....RESPONDENTS Counsel for the Petitioners:MR.V.SUDHAKAR REDDY Counsel for the Respondents: AGP FOR ASSIGNMENTS The Court made the following : ORDER: This writ petition is filed for a writ of mandamus to set aside order, dated 01.11.1997 passed by respondent No.1. Heard Sri V.Sudhakar Reddy, learned counsel for the petitioners and the learned Assistant Government Pleader for Revenue (Assignments). The petitioners, who are Ayacutdars of Kampalem Tank of Kampalem Village, B.N.Kandriga Mandal, approached respondent No.1 for exemption of their lands from the provisions of the Andhra Pradesh Water Tax Act, 1988 (for short ‘the Act’) on the ground that the water in the above mentioned tank lasts only for three (3) months and, therefore, no tax is leviable under Category I or II of the Schedule of the Act. Initially, by order, dated 25.06.1994, the Government - respondent No.1 while entertaining the said representation, granted stay of levy of water tax. However, by order, dated 01.11.1997, respondent No.1 vacated the said stay order and rejected the representation. The grievance of the petitioners is that before vacating the said order, respondent No.1 has not given any notice and opportunity of hearing to the petitioners or their counsel. No counter-affidavit is filed. Inasmuch as the representation filed by the petitioners is traceable to Section 10 of the Act under which the Government is empowered to exempt any case from the provisions of the Act, the impugned order rejecting the representation and vacating the interim stay, without notice and opportunity of hearing to the petitioners offends principles of natural justice. Therefore, the writ petition is allowed and the impugned order is set aside. Respondent No.1 is directed to reconsider the representation of the petitioners and pass order afresh after giving notice to them. Till the disposal of the representation of the petitioners, the respondents shall not collect water tax from the petitioners and other Ayacutdars of Kampalem Tank. C.V.NAGARJUNA REDDY, J 29th JULY, 2008. kvni