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 Act, 1966, and the documents or explanation of the petitioner have not been called for. He 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 resubmit 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, export permits or letter of payments 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.

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.

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JUSTICE T. MADHAVI DEVI Date: 03.04.2025 PRN HON’BLE SMT. JUSTICE T. MADHAVI DEVI WRIT PETITION No.9534 of 2025 Date: 03.04.2025 PRN