WP/22376/1996 of A.P. Private Hospitals AND Nursing Homes Association, Vs State of A.P., Rep. by its Secretary, 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 M.H.S. ANSARI

and THE HON'BLE MR JUSTICE ELIPE DHARMA RAO

WRIT PETITION NO : 22376 of 1996

Between:

1 A.P. Private Hospitals & Nursing Homes Association, Rep. by its General Secretary Hyderabad.

2 Indian Medical Association, Rep. by General Secretary.

A.P. State Branch, Koti, Hyderabad.

..... PETITIONERS

AND

State of A.P., Rep. by its Secretary, Commercial Taxes Department, Secretariat, Hyderabad.

.....RESPONDENT

Petition under Article 226 of the Constitution of India prayingthat in the circumstances stated in the affidavit filed herein the HighCourt may be pleased to issue a writ of mandamus or any otherappropriate writ, direction or directions, declaring the imposition ofprofessional Tax at the rate mentioned in Serial No.20 (B) of the Ist Schedule of the Ordinance 21/96 dt. 1-8-96 published in A.P. GazattePt.IV-B No.30 dt. 1-8-96, as arbitrary, unreasonable andunconstitutional and to direct the respondent to act in accordancewith law and pass such other orders as this Hon'ble Court may deemfit and proper in the circumstances of the case.

Counsel for the Petitioner:MR.V.SRINIVASCounsel for the Respondent No.: GP FOR COMMERCIAL TAXESThe Court made the following :

O R D E R (Per MHSA,J)

In the instant case, petitioners have questioned certain provisions ofthe ordinance 21/96, whereby the first schedule has been amended.

2. It is not in dispute that the Ordinance has been replaced by an Actand, therefore, we dismiss the writ petition with liberty to thepetitioners, if so advised, to question the Act or the provisions thereof.

3. With liberty as aforestated, the writ petition is accordingly dismissed without going into the merits of the main controversy.

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M.H.S.ANSARI, J

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ELIPE DHARMA RAO,J

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