Andhra Pradesh High Court - Amravati
The Life Insurance Agents Federation Of ... vs The State Of Andhra Pradesh on 9 March, 2021
Bench: U.Durga Prasad Rao, B Krishna Mohan
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI fox Tees (SPECIAL ORIGINAL JURISIDICTION) i TUESDAY ,THE NINTH DAY OF MARCH TWO THOUSAND AND TWENTY ONE :PRESENT: at THE HONOURABLE SRI ye U.DURGA PRASAD RAO': cs f % eS : THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN a wana WRIT PETITION NO: 5405 OF 2021 Between: 1. The Life Insurance Agents Federation of India, Zonal Council - South Central Zone, Head Quarters, MIG II B - 36, Gullalapalem, Visakhapatnam, Rep. by its President Bhimisety Markandeyulu, S/o Lakshmaiah, Aged 59 years, R/o 1-4- 77/1, Flat No-FF7, GSR Residency-2, Anjaneya Swamy Temple Street, Gujjanagundla, Pattabhipuram, Guntur Town and District. The Life Insurance Agents' Federation of India,, Rep by its Machilipatnam Division President, Sammeta Rambabu, S/o Sammeta Visal Rao, Aged 51 Years, R/o Parasupet, Machilipatnam, Krishna District. The Life Insurance Agents' Federation of India,, Rep. by its Secretary of Tenali Branch Association, Chimakurthi Venkata Ramana, S/o Mohana Rangaiah, Aged 61 years, R/o 1-2-14, Flat No. 502, Lakshmi Prasad Arcade, Buliaiah Chowdary Street, Nazar pet, Tenali, Guntur District. The Life Insurance Agents' Federation of India,, Rep. by its President of Repalle Branch Association, Dannakuti Basavaraju, S/o Venkateswarlu, Aged 55 years, Rio 8-136, Nizampatriam, Guntur District. The Life Insurance Agents' Federation of India,, Rep. by its Secretary of Bapatla Branch Association, Bodapati Chandra Sekhara Rao, S/o Venkaiah, Aged 49 years, R/o 4-76, Return, Kakumanu, Guntur District. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Guntur Branch Association, Adapa Sankararao S/o Adapa Rajarao, Aged 41 years, R/o 49-13-38, Gandhi Nagar, 2nd line, LR Colony, Sangadigunta, Guntur District. _ The Life Insurance Agents' Federation of India, Rep. by its Secretary of City Branch-2 Association, Vajrala Ramakrishna Reddy, S/o Yella Reddy, Aged 43 years, R/o 3-11, Gorijavoluguntapalem, Guntur District. The Life Insurance Agents' Federation of India, Rep. by its President of Guntur City Branch Association, Palnati Bhavananarayana, S/o Pothu Raju, Aged 48 years, Rio D.No.4-132, Kaza, Guntur District. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Chilakaluripeta Branch Association, Mandalaneni Shiva Prasad, S/o Lakshmi Narasaiah, Aged 45 years, R/o 37-81, Purushothama Patnam Chilakaluripeta, Guntur District. 10.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Sattenapalli Branch Association, Kannekanti Ramabrahmachari, S/o Lakshamma Chari, Aged 36 years, R/o 8-117/a/1, Chagantivaripalam, Muppall a, Guntur District. 11.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Vinukonda Branch Association, Kakumanu Koteswara Rao, S/o Nageswara Rao, Aged 40 years, R/o 3-141, Velpuru Savalyapuram, Velpuru, Guntur District. 42. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Gurajala Branch Association, Gude Hanumatha Rao, S/o Gude Pedda Seshaiah, Aged 45 years, R/o 9-92, beside Vasavi Lodge, Piduguralla, Guntur District. 43. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Nuziveed Branch Association, Irava Sankara Rao, Hindu, Aged 60 years, Nuziveedu, Krishna District. 44.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Jaggaiahpeta Branch Association, Sukka Sanjeeva Rao, S/o Hanumaiah, Aged 45 years, R/o Ramachandrapuri peta, Jaggayypeta Mandal, Krishna District, 15. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Gudivada Branch Association, Rattaiah Kattepalli, S/o K. Veerabhadra Rao, Aged 63 years, R/o 1-18, Ventrapragada, Pedaparupudi Mandal, Krishna District. 46.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Machilipatnam Branch Association, Amballa Govinda Rao, S/o Narasimha Rao, Aged 42 years, R/o 14/196-A, Gopal Nagar Temple Colony, Machilipatnam, Krishna District. 17. The Life Insurance Agents' Federation of India, Rep. by its Secretary of Kaikaluru Branch Association, Nabigaru Krishnanda Rao, S/o. Narsimha Rao, Aged 47 years R/o 3-88 Nattagudipalem, Bhujabalapatnam, Krishna District. 18.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Vijayawada City Branch-1, Shaik Merra Saheb, S/o. Shaik Hemam Saheb, Aged 55 years, R/o FF-6, Arcade Rorex Towers, Current Office Road, Bhavanipuram, Joji Nagar, Vijayawada, Krishna District. 19.The Life Insurance Agents' Federation of India,, Rep. by its Secretary of Vijayawada City Branch-2, Are Lakshmi Kumar, S/o Satyanarayana, Aged 45 years, R/o Chevuturu, G. Konduru Mandal, Krishna District. 20.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Vijayawada City Branch-3, Chitta Durga Prasad, S/o Ramachadra Murthy, Aged 62 years, R/o 3-101, ZPH School Road, Ramvarapadu, Vijayawada, Krishna District. 21.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Vijayawada City Branch, Rep. by its Secretary Subramanyam Mullapudi, S/o Mullapudi Someswara Rao, Aged 40 years, Rio 3-71, Gandiji Colony, Near Vinayaka Temple, Gunadala, Vijayawada, Krishna District. 22.The Life Insurance Agents' Federation of India, Rep. by its Secretary of Avanigadda City Branch Association, Ambati Venkateswara Rao, R/o Lakshmi Puram, Krishna District. Petitioner AND 4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Commercial Taxes Department, Secretariat, Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Commissioner, Commercial Tax Department, D.No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road, Edupugallu Village, Vijayawada, Krishna District 3 The Joint Commissioner, Commercial Tax Department, Krishna Division, Vijayawada, Krishna District. 4. The Joint Commissioner, Commercial Tax Department, Guntur Division, Guntur District. 5. The Divisional Office, L.I.C of India, Rep. by its Senior Divisional Manager, Kennady Road, Machilipatnam, Krishna District. 6. The Deputy Commercial Tax Officer, And Professional Tax Officer - Ill, , Machilipatnam Circle, Krishna District. 7. The Deputy Commercial Tax Officer, And Professional Tax Officer II,, Nuziveed Circle, Krishna District. 8. The Deputy Commercial Tax Officer, And Professional Tax Officer, Main Bazaar Circle, Guntur Town and District. 9. The Deputy Commercial Tax Officer-| and, Profession Tax Officer, Patnam Bazar Circle, 1st Floor, Vasundhara Buliding, Jinnah Tower Centre, Guntur District. 40. The Deputy Commercial Tax Officer And Profession Tax Officer, Eluru Bazar Circle, 1st Floor, Vasundhra Complex, Zinnah Tower Centre, Guntur District. 11. The Deputy Commercial Tax Officer-|, And Profession Tax Officer, Morrisepet Circle, Tenali, Guntur District. 12. The Deputy Commercial Tax Officer And Profession Tax Officer, Gandhi Chowk Circle, Tenali, Guntur District. 43. The Deputy Commercial Tax Officer and Profession Tax Officer, Bapatla Circle, Bapatia, Guntur District 14. The Deputy Commercial Tax officer-Il and Profession Tax Officer, Mangalagiri Circle, Guntur District. Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action, things and deeds of Respondents in issuing Third Party Attachment Notices under Section 48 of Andhra Pradesh Professional Tax Act, 1987 through proceedings in R.C.No.JA9/1/2021, dated 26-02-2021, R.C.No.JA3/6/ 2021, dated 25-02-2021, R.C.No.42/2016/B1, dated 49-02-2021, R.C.No.Nil/ 2020/A5, dated 45-12-2020, R.C.No.26/2018/A2, dated 40-02-2021, R.C.No.34/ 2020/A7, dated 12-11- 2020, R.C.No./SA-6, dated 29-12-2020, R.C.No.17/13-3, dated 30-11-2020 and R.C.No.Nil/2020/A3, dated 17-11-2020 by Respondent Nos. 6 to 14 respectively to the Life Insurance Corporation of India, which are illegal, irregular, arbitrary, against to the Principles of Natural Justice, contra to the provisions of Andhra Pradesh Professional Tax Act, 1987 and in-violation of Articles 14, 19, 21 and 300-A of Constitution of India, consequently direct the Respondents to drop the above proceedings issued by Respondent Nos. 6 to 44 to the Life Insurance Corporation of India. IA NO: 4 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the Third Party Attachment Notices issued under Section 18 of Andhra Pradesh Professional Tax Act, 1987 through proceedings in R_C.No.JA9/1/2021, dated 26-02- 2021, R.C.No.JA3/6/2021, dated 25-02-2021, R.C.No.42/2016/B1, dated 19-02-2021, R.C.No.Nil/2020/A5, dated 15-12-2020, R.C.No.26/2018/A2, dated 10-02-2021, R C.No.34/2020/A7, dated 12-11-2020, R.C.No./SA-6, dated 29-12-2020, R. C.No.17/B- 3 , dated 30-11-2020 and R. C .No.Ni1/2020/A3, dated 47-11-2020 issued by Respondent Nos. 6 to 14 respectively to the Life Insurance Corporation of India pending disposal of Writ Petition and pass, Pending disposal of WP 5405 of 2021, 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 upon hearing the arguments of Sri Narasimha Rao Gudiseva Advocate for the Petitioners and of GP for Commercial Tax for the Respondent Nos.1 to 4 & 6 to 14 and of Sri Bathula Raj Kiran, Standing Counsel for Respondent No.5, the Court made the following. ORDER:
As against the arguments of the learned counsel for the petitioners that individual notices are not issued, but notices were issued only in the name of LIC Agents' Association and LIC Agents' Federation, the learned Government Pleader sought time for getting instructions in this regard.
Post on 17.03.2021.
In the meanwhile, the respondents shall not take any coercive steps pursuant to the impugned proceedings in Rc. No.JA9/1/2021, dated 26.02.2021, Rc.No.JA3/6/2021, dated 25.02.2021, Rc.No.42/2016/B1. dated 19.02.2021, Rc. No.Nil/2020/A5, dated 15.12.2020, RC.No.26/2018/A2, dated 10.02.2021, RC.No.34/2020/A7, dated 12.11.2020, RC.No.SA-6, dated 29.12.2020, R.C No.17/B- 3, dated 30.11.2020 and R.C.No.Nil/2020/A3, dated 17.11.2020.
SD/- SHAIK MOHD. RAFI"
ASSISTANT REGISTR ; j IITRUE COPY// SECTION OFFICER For.
To
1. The Principal Secretary, Commercial! Taxes Department, State of Andhra Pradesh Secretariat, Secretariat, Velagapudi, Amaravathi, Guntur District.
2. The Commissioner, Commercial Tax Department, D.No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road, Edupugallu Village, Vijayawada, Krishna District
3. The Joint Commissioner, Commercial Tax Department, Krishna Division, Vijayawada, Krishna District.
4. The Joint Commissioner, Commercial Tax Department, Guntur Division, Guntur District.
5 The Divisional Office, L.1.C of India, Rep. by its Senior Divisional Manager, Kennady Road, Machilipatnam, Krishna District.
6. The Deputy Commercial Tax Officer, And Professional Tax Officer - lll, , Machilipatnam Circle, Krishna District.
7. The Deputy Commercial Tax Officer, And Professional Tax Officer \|,, Nuziveed Circle, Krishna District. -
8. The Deputy Commercial Tax Officer, And Professional Tax Officer, Main Bazaar Circle, Guntur Town and District.
9. The Deputy Commercial Tax Officer-I and, Profession Tax Officer, Patnam Bazar Circle, 1st Floor, Vasundhara Buliding, Jinnah Tower Centre, Guntur District.
40. The Deputy Commercial Tax Officer And Profession Tax Officer, Eluru Bazar Circle, 1st Floor, Vasundhra Complex, Zinnah Tower Centre, Guntur District.
41.The Deputy Commercial Tax Officer-I, And Profession Tax Officer, Morrisepet Circle, Tenali, Guntur District.
42. The Deputy Commercial Tax Officer And Profession Tax Officer, Gandhi Chowk Circle, Tenali, Guntur District.
43. The Deputy Commercial Tax Officer and Profession Tax Officer, Bapatia Circle, Bapatla, Guntur District
14. The Deputy Commercial Tax officer-Il and Profession Tax Officer, Mangalagiri Circle, Guntur District. (1 to 14 by RPAD)
45.One CC to Sri Narasimha Rao Gudiseva, Advocate [OPUC]
16. Two CCs to GP for Commercial Tax ,High Court of Andhra Pradesh. [OUT]
47.One CC to Sri Batuala Raj Kiran, Standing Counsel (OPUC)
17. One spare copy TVR HIGH COURT UDPRJ & BKMJ DATED:09/03/2021 ORDER WP.No.5405 of 2021 DIRECTION . aa naR MO aa Law OF ANDHaS Ras wes ele cela 547 MAR 2021