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D. RAMESH
Venkateswara Godowns – Appellant
Versus
State of A. P. – Respondent
ORDER :
W.P.No.4355 of 2019 :
The writ petition is filed under Article 226 of the Constitution of India seeking to declare the notification No.2829/2016/A2 dated 17.6.2016 issued by respondent no.3 and the consequential demand notice dated 20.9.2018 in assessment no.3187 bearing D.No.14-221, assessment no.511 bearing D.No.2-224, 2nd block and assessment no.3186 bearing D.No.14-220 at Yedidha village issued by respondent no.4 as illegal, arbitrary and consequently set-aside the same.
W.P.No.4368 of 2019:
The writ petition is filed under Article 226 of the Constitution of India seeking to declare the notification No.2829/2016/A2 dated 17.6.2016 issued by respondent no.3 and the consequential demand notice dated 20.9.2018 issued by the respondent no.4 as illegal, arbitrary and consequently set-aside the same.
3. As the issue involved in both the writ petitions is one and the same, both the writ petitions are being disposed of with a common order by taking the W.P.No.4355 of 2019 as a leading case.
4. Heard learned counsel for the petitioner in both the cases and learned Assistant Government Pleader appearing for the respondents.
5. The contention of the petitioner is that the petitioner is r
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