APHC010213652026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11757/2026 Between:

1. M AKANDA NAIK, S/O. NARASIMHULU NAIK, AGED ABOUT 53 YEARS, OCC CONTRACTOR, R/O.PEDDA BIDKI, SETTIPALLI (V), SAMBEPALLI (M), YSR KADAPA DISTRICT, PINCODE 516215.

...PETITIONER AND

1. T HE ASSISTANT COMMISSIONER STATE TAX, RAYACHOTY CIRELE, KADAPA DIVISION, YSR KADAPA DISTRICT, PINCODE516269.

2. T HE DEPUTY ASSISTANT COMMISSIONER STATE TAX, RAYACHOTY CIRCLE, KADAPA DIVISION, YSR KADAPA DISTRICT, PINCODE 516269.

3. T HE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY OF THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, PINCODE 522238.

4. T HE CHIEF ENGINEER, MINOR MEDIUM IRRIGATION, VIJAYAWADA, NTR DISTRICT, PINCODE 520002.

5. T HE EXECUTIVE ENGINEER, IRRIGATION DIVISION, KADAPA, YSR KADAPA DISTRICT, PINCODE 516001.

6. T HE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001.

...RESPONDENT(S):

Petit