Giri Saraswathi, vs The State Of Andhra Pradesh
2021 Latest Caselaw 5049 AP

     HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

     THE HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH
                           AND
       THE HON'BLE Mr. JUSTICE B. KRISHNA MOHAN

               WRIT PETITION No. 28833 of 2021


1. Giri Saraswathi, W/o late Jagan Mohan Rao,
   aged about 69 years, Occ: Business, R/o
   D.No.22-105, Telaga Street, Salur Town,
   Vizianagaram District.

2. Giri Raghu, S/o late Jagan Mohan Rao, aged
   about 50 years, Occ: Business, R/o D.No.22-
   105, Telaga Street, Salur Town, Vizianagaram
   District.
                                                          ... Petitioners.
                         Versus

1.    The State of Andhra Pradesh,
      Revenue (CT) Department,
      Secretariat Building, Velagapudi,
      Guntur District, rep. by its Principal Secretary.
2.    The Joint Commissioner (State Tax),
      Vizianagaram, Vizianagaram District.
3.    The Deputy Assistant Commissioner (State Tax)-1,
      Parvathipuram Circle, Parvathipuram,
      Vizianagaram District.
4.    The Assistant Commissioner (State Tax),
      Parvathipuram Circle, Parvathipuram,
      Vizianagaram District.
                                                    ... Respondents.

Counsel for the Petitioners : Mr. Taddi Nageswara Rao Advocate

Counsel for the respondents : Mr. T. C. Dhan Sekhar, GP for Commercial Tax-1

ORAL JUDGMENT Date: 08.12.2021

(Per Hon'ble Mr. Justice Ahsanuddin Amanullah)

Heard Mr. Taddi Nageswara Rao, learned counsel for the

petitioners and Mr. T. C. Dhan Sekhar, learned Government

Pleader for Commercial Tax-1.

2. The petitioner has moved the Court against the notice

issued by the respondent no.4 vide Rc. No. 65/2017, JA dated

06.06.2019 and Form-I Distraint Order dated 13.06.2018 issued

under Section 8 of the Andhra Pradesh Revenue Recovery Act,

1864 (for short the "Act") by the respondent no.3.

3. The petitioners are the proprietors of Sri Rama Theatre,

Salur, Vizianagaram District, against which there was outstanding

demand by the respondents and action was also sought to be

taken under the Act. Being aggrieved by the earlier Distraint Order

dated 14.03.2018 for recovery of arrears of tax, they had moved

before the combined High Court in W.P No.12908 of 2018, in

which by order dated 30.04.2018, the writ petition was disposed of

permitting the petitioner to pay the balance of tax arrears in equal

monthly installments of Rs.1,00,000/-, starting from 7th June,

2018 and subsequent installments on or before 7th of every

succeeding English calendar month. The petitioners, admittedly,

defaulted in adhering to the above schedule fixed by the Court.

4. Learned counsel for the petitioners submitted that due to

death of husband of petitioner no.1 and Covid-19 pandemic, the

schedule could not be adhered to and thus, the petitioners are

under threat of coercive action by the respondents.

5. Learned Government Pleader submitted that the

petitioners first defaulted in making payments and even after

indulgence by the Court, by which, they were allowed to pay

Rs.1,00,000/- in monthly installments, they have defaulted and

now when the authorities are contemplating action for recovery,

they have moved the Court and thus, the prayer is fit to be rejected

outright in view of their past conduct.

6. Learned counsel for the petitioners submitted that they

are ready and willing to pay outstanding arrears in installments, if

the Court may grant one final indulgence. On a query of the Court

with regard to payment schedule, learned counsel submitted that

the petitioners will pay Rs.2,00,000/- by 31.12.2021 and

thereafter they will pay Rs.2,00,000/- by the end of every

succeeding month as per English calendar, till the entire dues are

liquidated.

7. Having regard to aforesaid, as it is in the general public

interest as well as interest of exchequer, the Court is inclined to

grant one further indulgence to the petitioners.

8. Accordingly, the writ petition stands disposed of in the

light of undertaking given on behalf of the petitioners that they

shall pay Rs.2,00,000/- (Rupees two lakhs) as first installment by

31.12.2021 and thereafter shall pay Rs.2,00,000/- (Rupees two

lakhs) by the end of every succeeding month commencing January,

2022, till the entire dues are liquidated in terms of the impugned

proceedings.

9. It is made clear that any default would entitle the

respondents to take appropriate action, in accordance with law for

recovery of the dues.

10. Miscellaneous Applications, if any pending, also stand

disposed of.

_______________________________ (AHSANUDDIN AMANULLAH,J)

_________________________ (B. KRISHNA MOHAN,J)

Note: Furnish copy by 10.12.2021 B/O PVD

THE HON'BLE Mr. JUSTICE AHSANUDDIN AMANULLAH

AND

THE HON'BLE Mr. JUSTICE B. KRISHNA MOHAN

WRIT PETITION No. 28833 of 2021 (DISPOSED OF)

08.12.2021

Note: Furnish copy by 10.12.2021 B/O PVD