THE HON’BLE SMT. JUSTICE T. MADHAVI DEVI WRIT PETITION No.10379 of 2025

ORDER

The Writ Petition is filed challenging the assessment proceedings No.Vya.Ma/Ka/na/Assessment/52/2023-24 dated 22.03.2025 for the assessment year 2023-24 made by respondent No.3, who is the Special Grade Secretary & Assessing Authority as illegal and arbitrary and consequently to set aside the same and to direct the respondents to renew the trade license of the petitioner without insisting payment of market fee.

2. Learned counsel for the petitioner submitted that this Court, in similar matters, i.e., in W.P.No.13907 of 2024 and batch, has set aside such assessments where no notice was given under Section 12-B of the Telangana (Agricultural Produce and Live Stock) Markets Act, 1966, and the documents or explanation of the petitioner have not been called for. Learned counsel for the petitioner submitted that in this case also, the respondents have not followed the prescribed procedure and therefore, the assessment order is liable to be set aside and he is willing to submit all the documents as required by the authorities.

3. Learned Standing Counsel for the Agriculture Market Committee, appearing for respondent No.3, furnished written instructions, according to which the petitioner failed to provide valid market fee receipts and export permits or letter of payments of market fee to claim an exemption for the purchase and sale of rice for the relevant assessment year.

4. In view of the above submissions of both the parties, this Court finds that the issue in this Writ Petition is fairly covered by the decision of this Court in W.P.No.13907 of 2024 and batch as the respondents have not followed the prescribed procedure and have not required the petitioner to submit the documents if they were not filed along with their return for claiming the exemption of market fee for rice. In view thereof, the impugned assessment, insofar as demand with regard to the market fee of rice is concerned, is set aside and the petitioner is permitted to submit all the relevant documents before the assessment authority within a period of fifteen (15) days from the date of receipt of a copy of this order and the assessment authority shall consider the same and pass appropriate orders thereon expeditiously. The respondents are further directed to consider the application of the petitioner, if submitted, for renewal of the trade license pending assessment.

5. With the above directions, this Writ Petition is disposed of.

There shall be no order as to costs.

6. Miscellaneous applications, if any, pending in this writ petition, shall stand closed.

_____________________________

JUSTICE T. MADHAVI DEVI Date: 07.04.2025 PRN HON’BLE SMT. JUSTICE T. MADHAVI DEVI WRIT PETITION No.10379 of 2025 Date: 07.04.2025 PRN