HINDUSTAN CABLES LTD Vs. GOVT OF A P

JUDGEMENT

(1.) M/s. Hindustan Cables Limited, a Government of India undertaking, is the petitioner in the aforementioned writ petitions. The petitioner challenges the validity of demand notices issued in Form-II under Section 4 of the A.P. Non-Agricultural Lands Assessment Act, 1963 (for short, 'the Act'). The demand in W.P.No.9398/1995 relates to the years 1976 to 1994 and the demand for the year 1995-96 is the subject- matter of W.P.No.17373/1995. As they arise out of the same facts and raise the same question of law, they are heard together and are being disposed of by a common Judgment.

(2.) The petitioner says that the Government of Andhra Pradesh1st Respondent-allotted and handed over possession of an extent of Ac.302.2- guntas to the petitioner- company in the year 1971-72. An extent of Ac.25.34 guntas of land was acquired by the 1st respondent for the petitioner. The petitioner says that so far as Ac.302.20 guntas of land is concerned, the same is owned by the State Government and no conveyance has been executed in favour of the petitioner. For the assessment years 1976 to 1994, the petitioner was assessed under the Act and a sum of Rs.35,33,031/- was demand by notice dated 1-12-1993. The petitioner sought to file an appeal against the said demand but the Mandal Revenue Officer-2nd respondent- did not entertain the appeal. So, the petitioner filed W.P.No.2628/1994 in this Court. On 23-3-1993, the writ petition was disposed of directing the 2nd respondent to entertain the appeal of the petitioner. With regard to the tax due, directions were issued, but it is not necessary to record the same. Thereafter, the 2nd respondent entertained the appeal but dismissed the same on 7-4-1995. Contending that the said order is illegal and arbitrary, W.P.No.9398 of 1995 is filed. For the subsequent year 1995-96 as against the demand notice dated 24-7-1995, the petitioner has filed W.P.No. 17373/1995.

(3.) No counter is filed.