WP/24267/2004 of Toddy Tappers Cooperative Society, Vs The Commissioner on 27 December 2004

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

(Special Original Jurisdiction)

MONDAY, THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND FOUR

PRESENT

THE HON'BLE MR JUSTICE L.NARASIMHA REDDYWRIT PETITION NO : 24267 of 2004

Between:

Toddy Tappers Cooperative Society, Narayanapuram, rep. by its PresidentYaragani Venkateswarlu S/o.Pullaiah, R/o.Narayanapuram, Chilkuru Mandal, Nalgonda District.

..... PETITIONER

AND

1 The Commissioner Excise and Prohibition A.P.Hyderabad.

2 The Excise Superintendent, Nalgonda.

.....RESPONDENTS

Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleasedto issue a writ, order or direction and more particularly one in the nature of writof Mandamus declaring the action of the Respondents in demanding Tax for theToddy and Shendi trees located on the Government land and allotted to thepetitioner society in its Ration as illegal, arbitrary, without jurisdiction and void;and consequently direct the respondents not to collect any tree tax from thepetitioner Society in respect of trees located on the Government and pass suchother or further orders.

Counsel for the Petitioner:MR.BATHINI PAPA RAO GOUD

Counsel for the Respondents 1 and 2: GP FOR PROHIBITION & EXCISE

The Court at the stage of admission made the following ORDER:

Petitioner is a Tappers Co-operative Society. It claims to have been allottedShendi and toddy trees towards its ration. Its grievance is that the secondrespondent is insisting on payment of tree tax for Shendi/toddy trees, which aresituated in the Government land. The demand of the tree tax of the said trees ischallenged in this writ petition.

Heard learned counsel for the petitioner and learned Government Pleader forProhibition & Excise.

The petitioner has not placed any order of demand before this Court. Relianceis placed upon G.O.Ms.No.998, dated 01.10.2003, in support of the contentionthat no tree tax is payable for Shendi/toddy trees situated in the Governmentland.

The question as to whether the trees in question are situated in Governmentland or not, needs to be verified by the Excise authorities concerned. Thepetitioner has already submitted its representation dated 20.06.2004. The sameneeds to be considered by the authorities before affecting a demand.

Hence, the writ petition is disposed of directing the respondents to consider therepresentation dated 20.06.2004 and undertake proper verification as towhether any trees situated in the Government land were allotted to thepetitioner, and if so whether they are entitled for the benefit underG.O.Ms.No.998. This exercise shall be completed within a period of six weeksfrom the date of receipt of a copy of this order. No order as to costs.

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27.12.2004

ksld

To

1 The Commissioner Excise and Prohibition A.P.Hyderabad.

2 The Excise Superintendent, Nalgonda.

3 Two CCs. to the G.P. for Prohibition & Excise, High Court of A.P., Hyderabad (OUT)

4 Two CD copies.