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Ysr Congress Party vs Election Commission Of India
2024 Latest Caselaw 4383 AP

Citation : 2024 Latest Caselaw 4383 AP
Judgement Date : 1 June, 2024

Andhra Pradesh High Court - Amravati

Ysr Congress Party vs Election Commission Of India on 1 June, 2024

-\\
  p=EE



               lN THE HIGH COURT OF ANDHRA PRADESH :-. AMARAVATl

                               (special Original Jurisdiction)


                           SATURDAY, THE FIRST DAY OF JUNE
                           TWO THOUSAND AND TWENTY-FOUR

                                            PRESENT
              THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
                                    AND
                 THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY

                            WRIT PETITION NO: 12167 OF 2024


         Between :

            1. YSR Congress Party, A registered and Recogn-lzed Political Party
              Having -Its State Office at Plot No.13, Suryadevara Township, Tadepalli,

              Guntur, Andhra Pradesh - 522 501 Represented by its State General
              Secretary Lella App-I Reddy

            2. Lella Appi Reddy, S/o. Sambi Reddy Aged about 56 years, State
              General Secretary, YSR Congress Party, R/o Flat No. 203, Golden
              Towers, Kr'lshna Nagar Main Road, Opp. Jute Mill, Krishna Nagar,

               Guntur-522006

                                                                             ...Petitioners

                                              AND


            1. Election   Commission   of lnd®la,   Represented   by   its   Chief Election

               commissioner Nirvachan Sadan, Ashoka Road, New Delhi,110001

            2. Chief Electoral Officer & E.O., Prl. Secretary to Govt., Room No 101,

               Ground Floor, Penumaka - Amaravathi Rd, 4th Block, Velagapudi,
               Andhra Pradesh 522503

            3. Velagapudi Ramakrishna`Babu, S/o. Brahmeswara Rao, Aged about 63

               years, occ-MLA, Visakhapatnam East Constituency, R/o.19311/2
 -_:___________         ,

                 /
                   /



                           LIG74 Sector 5, MVP Colony, Visakhapatnam urban, visakhapatnam,
                           Andhra Pradesh 530017.


                 (Respondent No.3 was impleaded as per c.o.Dt.30.05.2024 vide
                 I.A.No,4 of 2024 in W.P.No.12167 of 2024.)


                                                                                                ...Respondents

                           Petition under Article 226 of the Constitution of India praying that in the

             circumstances stated in the affidavit filed therewith, the High Court may be

             Pleased tO issue Writ, order or direction more particularly one in the nature of
             writ          of   Mandamus        declaring     the    Memo     No.5369/EIecs.D2/2024           dated
             25.05.2024 and Memo No.5369/Elecs.D2/A2/2024 dated 27.05.2024 issued

             by the Respondent No. 2 herein as being illegal, arbitrary, unjust, vague, ultra
             vI'reS, ViOlatiVe Of Articles 14,19 (1) (a) and 326 of the Constitution of India,

             vI-OIative of the              preamble of the constitution         of India,      violative of the

             Representation of peoples Act,1951, violative of the conduct of Election
             Rules, 1961 and vl'olative of Lr.No.464/Counting Process/2023-EPS dated
             19.07.2023 that is issued by the Election Commission of India, and wl'thout

            jurisdiction and consequently, set aside Memo No.5369/Elecs.D2/2024 dated
            25.05.2024 and Memo No.5369/EIecs.D2/A2/2024 dated 27.05.2024 that are

            Passed by the Respondent No.2 herein.

            lANO:1 OF 2024


                                     Petition   under     sectI'On    151     CPC     praying     that   in    the
            circumstances stated in the affidavit filed in support of the petition, the Hl-gh

            Court           mayJ'be      pleased    to    direct the    Respondents to          implement      the
            Lr.No.464/Counting Process/2023-EPS dated 19.07.2023 that is issued by the
            Election Commission of India in true letter and spirit by suspending the

            operation           of     Memo      No.5369/Elecs.D2/2024         dated    25.05.2024,       Memo
            No.5369/EIecs.D2/A2/2024                    dat`ed   27.05.2024    that    are   passed      by    the
            Respondent No.2 herein and Lr.No.464/AP/SOU3/2024 dated 30.05.2024
 issued by Respondent No.1, Pending disposal Of WP No.12167 of 2024, on

the file of the High Court.)


(Interim Prayer was amended aS Per C.O.dt.30.05.`2024 vide I.A.No. 3 of
2024 in W.P.No.12167 of 2024)



Counsel for the petitioner No.1:    Sri P. Veera Reddy, Sen-tor Counsel

appearing on behalf of Sri S. Vivek Chandrasekhar

Counsel for the petitioner No.2: Sri Dr. Abhishek Manu Singhvi, Senior
counsel appearing on behalf of sri S. Vivek Chandrasekhar

Counsel for the Res ondent No.1: Sri Avinash Desai, Senior Counsel,
                                      Standing Counsel for R1


Qgvnse[ for the Respondent N±±: Sri DS Sivadarshan,
                                      Standing Counsel for R2


_counsel for the Responq£_nt No._-: Sri Posani Venkateswarlu, Senior
counsel & sri Ravi Teja Padir-I appearing on behalf Of Ms. Yaswani Pilla




 THE COURT MADE THE FOLLOWING=
 -----+. ------------,-----
                       /




                              IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI
                                                  (Specl-aI Original Jurisdiction)

                                            SATURDAY, THE FIRST DAY OF JUNE
                                            TWO THO`USAND AND TWENTY FOUR

                                                                     PRESENT

                             THE HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA

                                   THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY

                                              WRIT PETITION NO: 12167 OF 2024
                Between :

                     1. YSR Congress Party,
                             Represented by its state General Secretary
                             Lella Appi Reddy.

                     2. Lella Appi Reddy.
                                                                                                   ...PETITIONERS
                                                                      AND

                       1| Election Commission of India

                             Represented by its chief Election Commissioner.

                       2. Chief EIectoraI Officer & E.O. PrI. Secretary to Govt.
                       3. Velagapudi Ramakrishna Babu.

                                                                                             ...RESPONDENTS

               ORDER:

(Per Hon'bl,e strut. Justi,ce Kircmmay ee Mandowa)

The proceedings under challenge in the present writ petition are the \.* ±EL proceedings of the lSt respondent issued l'n connection with counting of postal t\ ballot of voters on election duty."

2. The Writ Petition is filed seeking following reliefs:

"issue Writ, order or direction; more particularly c;ne in the nature of writ of

Mandamus declaring the Memo No.5369ftlecs.D2/2024 dated 25.05.2024 and

y?m? No.5369relecs.D2/A2/2024 dated 27.05.2024 issued by the Respondent No. 2 herein as being illegal, arbitrary, unjust,, vague, ultra vires, v-IOIative of Articles 14, 19 (1) (a) and 326 of the Constitution of India, violative of the Preamble of the Constitution of India, violative of the Representation of Peoples

\``- I I

E= Act,1951, violative of the Conduct of EIection Rules,1961 and violative of Lr. No.464/Counting Process/2023-EPS dated 19.07.2023 that is issued by the EIect-IOn Commission of India, and Without jurisdiction; and consequently, set aside Memo No.5369/EIecs.D2/2024 dated 25.05.2024 and Memo No.5369/Elecs.D2/A2/2024 dated 27.05.2024 that are passed by the Respondent No.2 herein; and pass such Order Or Other Orders aS this Hon'ble Court deems f-It and proper in the circumstances of the case."

3. The petitioner subsequently filed IA seeking amendment of the Prayer.

The said IA was allowed vide order dated 30.05.2024. The amended prayer

reads as under:

"issue writ, order or direction; more parficulariy one in the nature of writ Of

Mandamus declaring the Memo No.5369/EIecs.D2/2024 dated 25.05.2024 and Memo No.5369/EIecs.D2/A2/2024 dated 27.05.2024 issued by the Respondent No. 2 herein and Lr. No. 464/AP/SOU3/2024 dated 30.05.2024 issued by Respondent No. 1 as being -IIlegaI, arbitrary, unjust, vague, ultra vireS, ViOlatiVe Of Articles 14, 19 (1) (a) and 326 of the Constitution of India, violative of the preamble of the Constitution of India, violative of the Representation of Peoples Act,1951, violative of the Conduct of EIection Rules,1961 and violative of Lr. No.464/Counting Process/ 2023 -EPS dated 19.07.2023 that is issued by the EIection Commission of India, and without jur-ISdiCtiOn-, and consequently, set aside Memo No.5369/EIecs.D2/2024 dated 25.O5.2024 and Memo No.5369/EIecs.D2/A2/2024 dated 27.05.2024 that are passed by the Respondent No,2 herein and Lr. No. 464 / AP / SOU3 / 2O24 dated 30.05.2024 issued by Respondent No.1; and pass such order or other Orders aS this Hon'ble Court deems fit and proper in the circumstances of the case."

4. Heard Dr.Abhishek Manu Singhvi, learned Senior Counsel and

sri p.veera Reddy, learned Senior Counsel appearing for Sri Vivek

chandrasekhar, learned counsel for the petitioners and Sri Avinash Desai,

learned senior counsel appearing for Sri Siva Darshan, learned counsel for

lst and 2nd respondents and Sri Posani Venkateswarlu, learned Senior

counsel for impleaded 3rd respondent.

5. Dr.Abhishek Manu Singhvi, learned Senior Counsel appearing forthe lst

petitioner contends that the proceedings dated 25.05.2024 and 27.05.2024

are in derogation of the statutory provisions of Rule 54 (A) and Rule 27 (F) of

v+=+-.

The Conduct of EIection Rules,1961 (for short {[Rules,1961") and he relies on

the decl'sion of the HonJble supreme court in the case of E/ecf,-on

Commission of India Vs. Ashok Kumar and others1. `

6. Learned Senior Counsel Sri P.Veera Reddy contends that aggrieved by

the proceedings dated 25.05.2024 and 27.05.2024, the Writ Petition is being

fl-led. It l®s stated that as the proceedings dated 25.05.2024 and 27.05.2024

were subsequently withdrawn by the 2nd respondent and the proceedings of

-¢E-

the lSt respondent dated 30.05.2024 came to be issued7 The learned counsel

represents that thus, they have filed an IA seeking amendment of the prayer in

the Writ Petition challenging the proceedings dated 30.05.2024, and that the

said IA was allowed by this court (3rd Vacation Bench). The learned counsel

for the petitioner would contend that the lst respondent has no /ocus stand,I to

issue the impugned proceedings, in as much as in terms of the provisions of

Section 28 of The Representation of the people Act,1950 (for short "R.P.Act,

1950) and the provisions of sectl-on 169 of The Representatl'on of the people

Act 1951 (for short "R.P.Act,1951), it is the'Central Government, which, in

consultation with the Election Commission can make rules for carrying out the

Purposes Of the Act. And the Rules thus, if any, made are to be placed before

each House of the parliament.

7. He argues that the impugned proceedings issued by the lst respondent

are in derogation of the provisions of R.P.Act,1950 & 1951 and Rules,1961.

Referring to Rule 54A of the Rules, it is contended that the direction of the lSt

1 (2000) 8 Supreme Court Cases 216

- `\\ = T respondent through its proceeding dated 30.05.2024 stating that in the

declaration form in Form 13A, even if the attesting OffllCer does not Put his

name and designation or does not put his seal, shall be considered as valid

one, is not -lnconsonance with the provisions of the Rules.

8. lt is contended that Form 13A specifically provides for attestation Of the

s-lgnature of the voter, and mention of all necessary details of the attesting

offllcer i.e., attestor's name, address and designat®lon. lt is contended that as

categorically provided under the Rules,1961, the declaration Form has to be

signed by the voter in presence of, and get the same attested by an officer to

whom he is personally known or identified. lt iS his further contention that a

declarat'lon form which does not contain the attestor's name, address and

designat-Ion, as specified under Form 13A cannot be treated aS a Valid

declaration form and in the absence of a valid declaration form, the ballot

paper contained therein has to be rejected.

9. Further, referring to the provisions Of Rule 54Aofthe Rules, the learned

senior counsel contends that if, Form 13A is not duly signed or attested, the

returning officer shall reject the ballot paper. He contends that, in the light Of

the said legal pos-ltion, the impugned proceedings of the lst respondent

stating that Form 13A shall be considered val-ld even if the Same does not

contain the name and designation of the attesting officer, are not in

consonance with the statute and he further contends that the said proceedings

are 'lssued only in respect of state of Andhra Pradesh and tO nO Other States

in India. Thus, prays for set aside Of the Same.

`. I

10. ln oppugnation, the learned senior counsel sri Avinash Desai

appearing for Sri Siva Darshan, the learned counsel for the lst and 2nd

respondents, placed before us a letter dated 25.05.2024 issued by the 2nd

respondent to the lst respondent seeking clarification as to whether the postal

ballot paper of an elector can be considered valid, if the declaration in

Form 13A is merely signed by the attesting officer without mentionI-ng name

and designatI'On and Without his/her Seal. He contends that pursuant to the

said letter of the 2nd respondent dated 25.05.2024, the lst respondent has

issued the impugned proceedings. And that the I-mPugned Proceedings are

not I-n derOgatiOn tO any Of the Provisions Of the Statute. Referring to Part lll of

the Rules,1961, he contends that Rule 18 specifies the persons who are

eptl'tled to llvofe by posfJJ at an election in parliamentary or assembly

constituency. Referring to the provisions of Rules 18,18A, 24, and 24(c), he

contends that the voting by postal ballot consists of different categories of

voters, and l{voters on election duty" is one of the said category. And those

voters who are on election duty posted at facilitation centres are entitled to

vote in the manner provided under Rule 24 of the Rules,1961. He further

referring to the instructions issued by the lst respondent dated 31.10.2023,

more specifl'caIIy the clauses 14.ll to 14.14 contends that facilitation centres

have been set up for voting by the '{voters on election duty" and that they have

to vote at such facilitation centres and not in any other manner and the entire

Procedure iS a fool-proof method and the entire voting process at facilitation ®`EL centres are also videographed. He further contends that Rule 54A (4) provides for counting of votes received by post and provides for

circumstances under which the postal ballot can be rejected. Only under the

said specified circumstances the ballot can be rejected. He, further referring

to the provisions of Section 100(1)(d)(iii)&(iv) of the R.P.Act,1951 contends

that dispute raised in the writ petition is in the nature of an election dispute

and that the petitioner has got a remedy of filing a petition under the provision

of Section 80 of the R.P.Act,1951. In support of his contention he relies on the

following judgments of the Hon'ble Supreme Court:

1. Mohinder Singh Gill and Another Vs. The Chief EIection

commissioner, New Delhi and others2

2. N.P.Ponnuswami Vs. Returning Officer, NamakkaI

constituency and others3

ll. The learned counsel thus prays fordismissal of the Writ Petition.

12. In reply to the submissions of the learned counsel SriAvinash Desai, Sri

P.Veera Reddy, the learned Senior Counsel submits that the instructions of the

authority cannot run contrary to the provisions of the statute and the Rules,

1961. In the absence of any rule making power vested in it, the lst respondent

cannot issue guidelines or clarifications or instructions in derogation of the

statute and the guidelines thus issued, if any, are liable to be set aside. ln

support of his contentions sri p.veera Reddy relies on the following judgments

of the Hon'ble Supreme Court.

|l) EIection Commission oflndiaVs. Ashok Kumarand others4,

: (i332) : i:3:::: g::: 8:::: :25

.

          -til)      V.A.Shabeer Vs. P.A.NiamathuIIa5

         -til)      Rajesekhar Gogoi Vs. State ofAssam6

         'IV)       Sharif-ud-Din Vs.AbduI Gani Lone7


         v)        Rajasthan State Industrial                        Development and Investment

                  Corporation         vs.   subhash                  sindhi   cooperative   Housing

                  Society, Jaipur and others8

         v-I)       Digvijay MoteVs. Union of India and others9

 13.     Sri     Posani Venkateswarlu,           appearing for the implead respondent

contends that the proceedings of the lSt respondent are in no way derogatory

to the provisions of the statute.

14. We have given our anxious consideration to the submissions of all the

learned Senior Counsels.

15. The point for consideration I'n the Writ Petition is (a) whether the

proceedings of the lst respondent dated 30.05.2024 are I'n derOgatiOn Of

the statutory provisions of the Rules,1961? And (b) whether the dispute

raised in the Writ Petition would amount to an election dispute within the

realm of Chapter II of the R.P Act,1951.

16. Chapter ll of the R.P Act,1951 deals with the presentation of

Election Petitions to the High Court and Chapter Ill, consisting of

Sections 86 to 107, deals with the trl-al of such Election Petitions.

(2000) 8 Supreme Court Cases 216 (2008) 10 Supreme Court Cases 295 AIR 2001 SUPREME COURT 2313 AIR 1980 SUPREME COURT 303

9 (2013) (1993) 54 Supreme Supreme Court Court Cases 427 Gas;; 175

I..I-i

`` fr-j=-iF The provisions of Section 80 of R.P.ACT,1951, read as under:

"8O. EIection petitions-No election shall be called in question except by an election

petition presented in accordance with the provisions of this Part."

The provisions of Section 100(1 )(d)(iii)&(iv) of R.P. Act,1951 read as

follows:

" 100. Grounds for declaring election to be void-(1) Subject to the provisions of

sub-section (2) of [the High Court] is of opinion-

@eee That the result of the election, in so far as it concerns a returned candidate, has been materially affected-

                  (i)     ------
                  (ii)    ------

(iii) by the improper reception, refusal or rejection of any vote or the reception of any votewhich is void, or

(iv) by any non-complaince with the provisions of the Constitution or of this Act or of any rules or orders made under this Act"

17. Section 100(1)(d)(iii)&(iv) provides that the High Court, upon the

trial of an Election Petition, comes to a conclusion that the election of a

returned candidate has been materially affected owing to the fact of

improper reception, refusal or rejection of any vote or reception of any

vote which is void, or by any non-compliance with the provisions of the

constitution or of this Act, or of any rules or orders made under this Act,

can declare the election to be void.

18. The HonJble Supreme Court in the case of Moh,-nderS,'ngh a,-// and

Another Vs. The Chief EIection Commissioner, New Delhi and others,

observed as under:

llKnowing the supreme significance of speedy elections in our system the framers of the Constitution have, by implication postponed all election disputes to election petitions and tribunals. ln harmony with this scheme Section 100 of

EZi=E t _--___-7

the Act has been designedly drafted to embrace all conceivable infirmities which may be urged. To make the project fool -proof Section 100 (1) (d) (iv) has been added to absolve everything left over. The court has in earlier rulings pointed out that Section 100 is exhaustive of all grievances regarding an election."

19. ln the light of the above principle laid down by the Hon'ble Apex

court, we hold that the issue raised in` the Writ Petition would squarely

fall within the clauses of Section 100(1)(d)(iii)&(iv), amenable to the

jurisdiction of this Court under Chapter ll of R.P.Act,1951.

20. While seeking interference of this Court under Article 226 of the

Constitution of India the reliance is placed by both the learned senior

counsel appearing for the petitioners on the decision of Hon'ble Apex

Court -ln the case of EIection Commission of India Vs. Ashok Kumar and

others, wherein it was observed as under.-

"32. For convenience sake we would now generally sum up our conclusions by partly restatilng What the two Constitution Benches have already said and then adding by clarifying what follows therefrom in view of the analysis made by us hereinabove:-

1) lf an election, (the term election being widely interpreted so as to include all steps and entire proceedings commencing from the date of notification of election till the date of declaration of result) is to be called in question and which questioning may have the effect of interrupting, obstructing or protracting the election proceedings in any manner, the invoking of judicial remedy has to be postponed till after the completing of proceedings in elections.

2) Any decision sought and rendered will not amount to calling in question an election if it subserves the progress of the election and facilitates the completion of the election. Anything done towards completing or in furtherance of the election proceedings cannot be described as questioning the election.

3) Subject to the above, the action taken or orders issued by EIection Commission are open to judicial review on the well-settled parameters which enable judicial review of decisions of statutory bodies such as on a case of mala fide or arbitrary exercise of power being made out or the statutory body being shown to have acted in breach of law.

4) VVithout interrupting, obstructing or delaying the progress of the election proceedings, judicial intervent-ion iS available if assistance of the Court has been sought for merely to correct or smoothen the progress of the election proceedings, to remove the obstacles`£h_erein, or to preserve a vital piece of evidence if the same would be lost or desSiieyed or rendered irretrievable by the time the results are declared and stage is set for invoking the jurisdiction of the Court_

6fEZ5ffES

5^):h^:^S,:_u_rt JP_u_:tlPe1._V_ery. CirCyT.SPeCt.. anq act _with caution while entertaining aJf!:_e!e:±i_On_ _djS.P_u_t? thPugh .r,ot hit by tP_e bar of Article 329(b) bL;t 5-;iddi; -i;:i d^uun!n~g_t,he_pen_!Le_:_:,I_?f eI.Option p.roceedings. The Court mir:; 'gJ:;i ir€;:;:t`-a;;

a_tt_:I_P~tJ:_a:__ re±ardi?g, ,intPrryPfing, ProirraCting Or StaIIing--df -th€--iI-ioft;din P^r_a.?3:d:i_nJg_:;_?_S[? Fas trp be taker..t.o see that there is no altteinpti-: uirI-iS5--t-i6 c_::L:^Sj.r~d~uls=n_c_=1_b!1 £PIing .a. petition outwardly innocuous -bit-6:s:i-;tiiII;--a ` ?:9:e..:u,gLe^?:_Pre!e_rf I_or_??Pieyi.n.g an..ulte_rior dr hiddi; -i;d :-ireiiI-i::;-t-; 's;y tfi.at Win the yery nature of the things the court would ail--vi'ith--rill;it-irnii -drn'd s_hsI!^no^t. .£cLt. .e_X_:3Pt_ o,r a ?Iear ar!q stro_rlg _Case for its in{6r;i;ti;; -iris-i;; i::i;n

T^a±^ by Same oL:.t_b_y_ :a_i_S!:_g necessary lfie, pI.e?s with parfiiiulars and preciSi-on-a-;i -i;iiifi;grt-ira material."

21. ln the facts of the present case, as seen from the averments in the

writ affidavit, no malafide action on the part of the lst respondent is

attributed, in issul-ng the impugned proceedings dated 30.05.2024. The

letter issued by the lst respondent cannot be consl-dered as an arbitrary

order for it to fall within the prl-nciples laid down by the Apex court in the

case ofAshok Kumar. Apart from that, the impugned proceedings do not ``b\iieti seem to explicitly contravene Rule 54A of the Rules, to interdict the

Procedure Of COuntl-ng Of VOteS at this Stage.

22. Therefore, this court is of the considered view that the dispute

raised in the present case would fall under the domain of chapter ll of

R.P.Act,1951 and the petitioners should challenge the impugned

Proceedings in a Properly constituted election petI-lion. It is further

observed that in case of any such remedy being availed by the

Petitioners, the ObServatl-OnS made herein above will not come I-n the way

of deciding the petl-lion filed under section 80 of the R.P.Act,1951.

                                                        ...      ,`




                                                      E= ii=
                                       E|




23. Accordingly, the Wr'lt Petition is disposed of leaving it open tO the

petitioners to pursue remedies in a properly constituted election petition.

No costs.

As a sequel, interlocutory applications pending, if any, Shall stand

closed.

N-it

Sd/-MSV NAVIN CHANDRA DEPUTY REGISTRAR

//TRUE COPY//

/

To,

1. The Chief Election Commissioner, EIection Commission of India, Nirvachan Sadan, Ashoka Road, New Delhi,110001

2. The Chief Electoral Officer& E.O., Prl. Secretary to Govt., Room No lO1, Ground Floor, Penumaka -Amaravathi Rd, 4th Block, Velagapudi, Andhra Pradesh 522503

3. Velagapudi Ramakrishna Babu, S/o. Brahmeswara Rao, Aged about 63 years, occ-MLA Visakhapatnam East Constituency, R/o. 19311/2 LIG74 Sector 5, MVP Colony, Visakhapatnam Urban, Visakhapatnam, Andhra Pradesh 530017. (1 to 3 by SPEED POST)

4. One 6c to sri vivek chandra sekhar s, Advocate [OPUC]

5. One CC to Sri D S S'lvadarshan, Standing Counsel [OPUC]

6. One CC to Sri Avinash Desai, Standing Counsel [OPUC]

7. One CC to Ms. Yaswani Pilla, Advocate [OPUC]

8.` Two CD Copies +

I. HIGH COURT

DATED: 01/06/2024

ORDER

WP|No|12167 of 2024

DISPOSING THE W.P. WITHOUT COSTS

 
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