Andhra Pradesh High Court - Amravati
Vishala Textile Mills" At Menakuru (V) vs State Of Andhra Pradesh on 17 April, 2026
Author: Ninala Jayasurya
Bench: Ninala Jayasurya
[3328]
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORIGINAL JURISDICTION)
FRIDAY ,THE SEVENTEENTH DAY OF APRIL
TWO THOUSAND AND TWENTY SIX
:PRESENT:
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
WRIT PETITION NOS: 33707 & 33766 OF 2025
WRIT PETITION NO: 33707 OF 2025
Between:
Loyal Textile Mills Ltd., a Company incorporated under the Indian
Companies Act, 1913, having its Registered Office at No.21/4, Mill
Street, Kovilpatti - 628501, Tamil Nadu and one of its Units Shri
Vishala Textile Mills" at Menakuru (V), Naidupet (M), Tirupati District
AP represented by its Wholetirhe Director Mr. M.E. Manivannan
Petitioner
AND
1. State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Labour, Employment, Training & Factories (Lab.)
Department, AP Secretariat, Velagapudi, Amaravati, Guntur District,
Andhra Pradesh
2. The Joint Commissioner of Labour Guntur & Cess Assessing Officer,
under the Building & Other Construction Workers Cess Act, 1996,
Kondaveedu Towers, Arundalpet, Guntur District - 522 002 Andhra
Pradesh .1
/
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to declare that impugned Assessment Order vide Proceedings No.
C/1884-4/2012, dated 15/02/2024 issued by the Cess Assessing Officer under
the Building & Other Construction Workers Welfare Cess Act, 1996 and Joint
Commissioner of Labour, Zone-Ill, Guntur, the Respondent No.2 herein as
invalid, impermissible, arbitrary, without jurisdiction, non-est and contrary to
law by issuance of a Writ, more particularly one in the nature of a Writ of
Mandamus or any other appropriate Writ, Order or Direction, and
consequently set aside the impugned Order.
lA NO: 1 OF 2025
Petition under Section 151 CPC is filed praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be
pleased to suspend the operation qf the impugned the Assessment Order vide
Proceedings No. C/1884-4/2012, dated 15/02/2024 issued by the Cess
Assessing Officer under the Building & Other Construction Workers Welfare
Cess Act, 1996 & Joint Commissioner of Labour, Zone-Ill, Guntur, the
Respondent No.2 herein. Pending disposal of WP 33707 of 2025, on the file
of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the earlier order of the High Court dated.
04.12.2025, 19.01.2026 & 11.03.2026 made herein and upon hearing the
arguments of Sri G V S GANESH, Advocate for the Petitioner and of GP FOR
LABOUR, for the Respondent Nos.1 & 2;
WRIT PETITION NO: 33766 OF 2025
Between:
/
Loyal Textile Mills Ltd., a Company incorporated under the Indian
Companies Act, 1913, having its Registered Office at No.21/4, Mill
Street, Kovilpatti - 628501,;,Tamil Nadu and one of its Units, "Shri
Vishala Textile Mills" at Men^kuru (V), Naidupet (M) Tirupati District,
AP represented by its Wholetime Director Mr. M.E. Manivannan
Petitioner
AND
1. State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Labour, Employment, Training & Factories (Lab.)
Department, AP Secretariat, Velagapudi Amaravati, Guntur District
Andhra Pradesh
2. The Joint Commissioner of Labour Guntur & Cess Assessing Officer,
under the Building & Other Construction Workers Cess Act, 1996,
Kondaveedu Towers, Arundalpet, Guntur District - 522 002 Andhra
Pradesh
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated i
in the affidavit filed therewith, the High Court may
be pieased to declare that impugned Penalty Order vide Proceedings No
C/1884-4/2012, dated 22/03/2025 issued by the Cess Assessing Officer under
the Building & Other Construction VVorkers Welfare Cess Act, 1996 & Joint
Commissioner of Labour, Zone-ill Guntur, the Respondent No.2 herein as
invalid, impermissible, arbitrary, without jurisdiction , non-est and contrary to
law by issuance of
a Writ, more particularly one in the nature of a Writ of
Mandamus or
any other appropriate Writ .Order or Direction and
consequently set aside the impugned Order.
lA NO: 1 OF 909^
/
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to suspend the operation of the impugned Penalty
Order vide Proceedings No. C/1884-4/2012, dated 22/03/2025 issued by the
Cess Assessing Officer under the Building & Other Construction Workers
Welfare Cess Act, 1996 & Joint Coriimissioner of Labour, Zone-Ill, Guntur, the
Respondent No.2 herein. Pending disposal of WP 33766 of 2025, on the file of
the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the earlier order of the High Court dated.
04.12.2025, 19.01.2026 & 11:03.2026 made herein and upon hearing the
arguments of Sri G V S GANESHyAdvocate for the Petitioner and of GP FOR
LABOUR, for the Respondent Nos l & 2;
The Court made the following COMMON ORDER:
Further time is sought for filing counter-affidavits.
Liston 19.06.2026.
Interim orders granted on the earlier occasion shall stand
extended till the date of next hearing.
SD/-K.V.RAGHAVULU
ASSISTANT REGISTRAR
//TRUE COPY//
SECTION OFFICER
To,
1. One CC to Sri. G V S GANESH, Advocate [OPUC]
2. Two CCs to GP FOR LABOUR, High Court Of Andhra Pradesh. [OUT]
3. One spare copy
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HIGH COURT
•i
NJS, J
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DATED:17.04.2026
LIST THIS CASE ON 19.06.2026
ORDER
! WP.Nos. 33707 & 33766 OF 2025 I INTERIM ORDER EXTENDED