BIOLOGICAL E LIMITED Vs. STATE OF A P

JUDGEMENT

(1.) The petitioner has assailed the constitutional validity of the Andhra Pradesh Non-Agricultural Assessment (Amendment) Act (8 of 1993) enhancing the rate of tax retrospectively from 1-7-1993 as illegal and arbitrary and also the order of the Revenue Divisional Officer, the second respondent herein, in Proceedings No.BS/ 231/95dated31-5-1995.

(2.) The petitioner is in possession of an extent of 84986 square meters of land situate in Survey Nos.828, 831, 840 and 841 of Patancheru village, Medak District. Forthe assessment years 1993-94 and 1994-95, pursuant to the earlier assessment, the petitioner had paid Rs.25,496/- at the rate of Rs.12,748/- per year. It appears that the Mandal Revenue Inspector, Respondent No.3 herein, has raised further demand in respect of the said year by revising the earlier assessment. The petitioner questioned that order of the third respondent in W.P.NO. 10259 of 1995. It is stated that, that writ petition was admitted and while granting interim suspension this Court left open the question of revising the order of assessment by the second respondent herein. In view of the said observation the second respondent issued notice to show cause as to why the assessment for the years 1993-94 and 1994-95 should not be revised. In response to the said notice issued by the second respondent to revise the order of assessment for the said years, it sought time on the ground that a writ petition has been filed but the second respondent passed orders revising the tax for the said assessment years in proceedingsNo.B5/231/1995, dated 6-1995. (This order is placed before us by the learned counsel for the petitioner during the course of arguments.) On these facts the petitioner seeks the reliefs in this writ petition, indicated above.

(3.) No counter-affidavit is filed on behalf of the respondents.