THE HON’BLE SMT. JUSTICE T. MADHAVI DEVI WRIT PETITION No.9534 of 2025

ORDER

The Writ Petition is filed challenging the assessment proceedings NO.AMC/Haliya/66/2024-25 and AMC/Haliya/ 67/2024- 25 dated 20.03.2025 for the assessment years 2022-23 & 2023-24 made by respondent No.3, who is the Special Grade Secretary &

Assessing Authority.

2. Learned counsel for the petitioner submitted that the petitioner has submitted the returns for the relevant assessment year along with all the relevant documents and considering the same only, the market fee has been exempted in respect of the paddy, but in respect of rice, it has been observed that the petitioner has not submitted the market fee receipts. Learned counsel for the petitioner has drawn the attention of this Court to various receipts which are filed along with the writ petition at Page No.78 onwards. He submitted that all these receipts were also filed along with the returns. He relied upon the decision of this Court in similar matters, i.e., in W.P.No.13907 of 2024 and batch, wherein this Court has set aside such assessments where no notice was given under Section 12-B of the Telangana (Agricultural Produce and Live Stock) Markets Ac