M/S.Sarda Metala And Alloys Limited v. Govt. Of Andhra Pradesh

HON'BLE THE ACTING CHIEF JUSTICE DILIP B. BHOSALE AND THE HON'BLE SRI JUSTICE S.V. BHATT W.P.No.22692 OF 2014 PC: (Per the Hon'ble Sri Justice S.V.Bhatt) Heard learned counsel Sri T.Srikanth Reddy for petitioner, learned Government Pleader for Revenue (AP) for respondents 1 to 4 and Sri P.Roy Reddy, learned Standing Counsel for APIIC.

The petitioner challenges proceedings No.82/2011/H dated 24.07.2014 of the 3rd respondent. The issue arises under the Andhra Pradesh Agricultural Land (Conversion for Non-agricultural Purposes) Act, 2006 (for short 'the Act'). The petitioner challenges the levy and demand of conversion tax inter alia on the ground that the conversion of subject land from agricultural to non-agricultural purpose was prior to the Act coming into force; that the lands held by the petitioner are exempt under Section 7 of the Act; and that the impugned proceedings do not refer to these crucial aspects and they are liable to be set aside. The learned counsel appearing for the petitioner and the learned Government Pleader state that having regard to the view taken by this Court in W.A.No.702 of 2010 and batch dated 28.08.2015, the 3rd respondent can be directed to re-examine the issue of date/time of conversion of petition land and pass appropriate orders in accordance with law.

Having regard to the submission of the learned counsel appearing for the parties, we are satisfied that the writ petition can be disposed of by this order: "The petitioner is given four weeks time, from the date of receipt of a copy of this order, to file explanation/reply on the proposed demand of conversion tax by the 3rd

respondent.

The 3rd respondent is directed to consider the explanation and pass a detailed order adverting to the objections raised by the petitioner. The order granted on 08.08.2014 shall remain operative till an order is passed and communicated to the petitioner by the 3rd respondent.

The petitioner is given liberty to communicate a copy of this order to the 3rd respondent within two weeks from the date of receipt of a copy of this order and the 3rd respondent is directed to complete the entire exercise on the proposed levy of land conversion tax within a period of three months thereafter positively". Writ petition is, accordingly, disposed of.

Consequently, miscellaneous petitions, if any pending, also stand disposed of. _____________________ DILIP B. BHOSALE, ACJ ___________________ S.V.BHATT, J Date: 28.10.2015 Lrkm