Nimmala Madhukar Rao and Nimmala Babu Rao and Mandala Naryana Reddy and Kondi Laxmi Pathi and Vangala Omprakrash and Adepu Ram Babu and Pulluri Papa Rao and P. Srinivas and T. Satyanarayana and K. Thirupathi and A.R. Mohan and V. Ramesh and P. Venkat Swami and P. Devender and C. Vani and M. Mallaiah and P. Raju and V. Jagga Rao and K. Yadhagiri Goud and V. Haripriya and M. Thirupathi and R. Bharathi and B. Madhu and M. Maruthi Sharma and A. Venkateswarlu and Ch. Sujatha and V. Madhusudan Rao and M. Ramesh and V. Vani and A. Rajani and M. Prasad Rao and M. Janaki and K. Raju and M. Mallal Rao and T. Jayaraj Reddy and K. Govindha Rao and K. Venkat Rao and U. Ravinder Reddy and A. Mahender Reddy and N. Ranga Rao and K. Pithambewr Rao and N. Krupakar Rao and N. Sriranga Rao and S. Rajgopal Rao and M. Narsimha Reddy and B. Bhasker and B. Ramchander Rao and B. Linga Rao and Metpalli Chendrasekhar Rao and K. Veera Reddy and P. Sharath Rao and B. Rajeshwar Rao and Ch. Mahipal Reddy and P. Sripathi Rao V. The Commissioner of Income Tax-II, Hyderabad and The Prohibition & Excise Superintendent, Karimnagar and The Income Tax Officer, Karimnagar Range and The Branch Manager, Andhra Bank, Godavarikhani Branch and The Branch Manager, State Bank of Hyderabad, Ramagundam Branch and The Branch Manager, Oriental Bank Of Commerce, Karimnagar Branch and The Branch Manager, Satavhana Grameena Bank, Karimnagar Branch and The Branch Manager, Bank of Baroda, Karimnagar Branch

WP/11116/2005

AI Insights

The case involved multiple petitioners from Karimnagar District who filed a writ petition under Article 226 of the Constitution of India against various respondents including the Commissioner of Income Tax-II, Hyderabad, and several bank managers. The petitioners challenged the legality of an order issued by the Commissioner of Income Tax, which allegedly involved the withholding of their respective D.D. amounts. The petitioners argued that this action was illegal, arbitrary, discriminatory, and opposed to the principles of natural justice. However, before the court could delve into the substantive issues, the petitioners decided to withdraw the petition.

• Counselvise Citation: [2005] 140 COUNSELVISE.COM (IT) 797240 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 09-06-2005
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, I.T. Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S R ASHOK; GOVERNMENT PLEADER FOR COMMERCIAL TAX
• Assessee Lawyers: CH RAO
• Keywords: Arbitrary; Discriminatory; Illegal; Natural Justice; Writ of Mandamus; Withholding D.D. amounts

Judgement Text

" IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11116 of 2005 Between: 1 Nimmala Madhukar Rao, S/o. Babu Rao, R/o. H.No. 18-5-221/222, Kalyannagar, Godavari Khani, Karimnagar District. (D.D.No. 048183-Rs. 2,75,000) 2 Nimmala Babu Rao, S/o. Bheem Rao, R/o. H.No. 18-5-221/222, Kalyannagar, Godavari Khani, Karimnagar District. (D.D.No. 048184-Rs. 1,50,000) 3 Mandala Naryana Reddy, S/o. Papireddy, R/o. Qtr.No. 1332, Rammandir Area, Godavari Khani, Karimnagar District. (D.D.No. 0481185-Rs. 1,50,000) 4 Kondi Laxmi Pathi, S/o. Lingaiah, R/o. Qr. No. 1329, Rammandir Area, Godeavari Khani, Karimnagar District. (D.D No. 048186 of Rs. 1,00,000/-) 5 Vangala Omprakrash, S/o. Ananda Chary, R/o. Kalyannagar, Godavarikhani, Karimnagar District. (D.D.No. 048187 of Rs. 1,00,000/-) 6 Adepu Ram Babu, S/o. Kamalakar, R/o. Kalyananagar, Godavari Khani, Karimnagar District. (D.D.No. 048191 of Rs. 1,00,000/-) 7 Pulluri Papa Rao, S/o. Rajeswar Rao, R/o. Kalyananagar, Godavari Khani, Karimnagar District. (D.D.No. 048182 of Rs. 2,75,000/-) 8 P. Srinivas, S/o. Mallesham, R/o. Ramagundam, Karimnagar District. (D.D.No. 803069 of Rs. 1,00,000/-) 9 T. Satyanarayana, R/o. Ramagundam, Karimnagar District. (D.D.No. 803070 of Rs. 1,00,000/-) 10 K. Thirupathi, S/o. Narsaiah, R/o. Ramagundam, Karimnagar District. (D.D.No. 803071 of Rs. 1,00,000/-) 11 A.R. Mohan, S/o. Raghava, R/o. Ramagundam, Karimnagar District (D.D.No. 803072 of Rs. 1,00,000/-) 12 V. Ramesh, S/o. Kistaiah, R/o. Kamanpur, karimnagar District (D.D.No. 803073 of Rs. 1,00,000/-) 13 P. Venkat Swami, R/o. Kamanpur, karimnagar District. (D.D. No. 803075 of Rs. 1,00,000/-) 14 P. Devender, R/o. Ramagundam, Karimnagar District. (D.D.No. 803076 of Rs. 1,00,000/-) 15 C. Vani, R/o. Ramagundam, Karimnagar District (D.D. No. 803077 of Rs. 1,00,000/-) 16 M. Mallaiah, S/o. Papaiah, R/o. Kamanpur, Karimnagar District. (D.D.No. 803086 of Rs. 1,00,000/-) 17 P. Raju, S/o. Mallesham, R/o. Ramagundam, Karimnagar District. (D.D.No. 803087 of Rs. 1,00,000/-) 18 V. Jagga Rao, S/o. Narsaiah, R/o. Ramagundam, Karimnagar District. (D.D.No. 803088 of Rs. 1,00,000/-) 19 K. Yadhagiri Goud, S/o. Chendyasgoud, R/o. Ramagundam, Karimnagar District (D.D.No. 803089 of Rs. 1,00,000/-) 20 V. Haripriya, R/o. Ramagundam, Karimnagar District. (D.D.No. 803090 of Rs. 1,00,000/-) 21 M. Thirupathi, S/o. Pocham, R/o. Ramagundam, Karimnagar District. (D.D. No. 803091 of Rs. 1,00,000/-) 22 R. Bharathi, R/o. Kamanpur, Karimnagar District. (D.D. No. 803092 of Rs. 1,00,000/-) 23 B. Madhu, S/o. Buchilingam, R/o. Ramagundam, Karimnagar District. (D.D. No. 803093 of Rs. 2,75,000/-) 24 M. Maruthi Sharma, S/o. Raja Ramaiah, R/o. Ramagundam, Karimnagar District. (D.D.No. 803104 of Rs. 2,75,000/-) 25 A. Venkateswarlu, S/o. Darmaiah, R/o. Karimnagar, Karimnagar District. (D.D.No. 998059 of Rs. 2,75,000/-) 26 Ch. Sujatha, W/o. Sugunakarrao, R/o. Karimnagar, Karimnagar District. (D.D.No. 998062 of Rs. 2,75,000/-) 27 V. Madhusudan Rao, S/o. Vittalrao, R/o. Karimnagar, Karimnagar District. (D.D.No. 998057 of Rs. 2,75,000/-) 28 M. Ramesh, S/o. Ramulu, R/o. Karimnagar, Karimnagar District. (D.D.No. 998055 of Rs. 2,75,000/-) 29 V. Vani, W/o. Pratap, R/o. Karimnagar, Karimnagar District. (D.D.No. 998058 of Rs. 2,75,000/-) 30 A. Rajani, W/o. Sampathrao, R/o. Karimnagar, Karimnagar District. (D.D.No. 998060 of Rs. 2,75,000/-) 31 M. Prasad Rao, S/o. Rajeswarrao, R/o. Karimnagar, Karimnagar District. (D.D.No. 998056 of Rs. 2,75,000/-) 32 M. Janaki, W/o. Damodar, R/o. Karimnagar, Karimnagar District. (D.D.No. 998061 of Rs. 2,75,000/-) 33 K. Raju, S/o. Buchanna, R/o. Karimnagar, Karimnagar District. (D.D.No. 998054 of Rs. 2,75,000/-) 34 M. Mallal Rao, S/o. Rajarao, R/o. Vavilalapally, karimnagar District. (D.D.No. 998070 of Rs. 1,00,000/-) 35 T. Jayaraj Reddy, S/o. Bazilisreddy, R/o. Gunturpally, Karimnagar District. (D.D.No. 998071 of Rs.1,00,000/-) 36 K. Govindha Rao, S/o. Venkat Rao, R/o. C.V.R.N. Road, Karimnagar, Karimnagar District. (D.D.No. 998072 of Rs.1,00,000/-) 37 K. Venkat Rao, S/o. Govindha Rao, R/o. C.V.R.N. Road, Karimnagar, Karimnagar District. (D.D.No. 998073 of Rs.1,00,000/-) 38 U. Ravinder Reddy, S/o. Bapureddy, R/o. Ramnagar, Karimnagar, Karimnagar District. (D.D.No. 998074 of Rs.1,00,000/-) 39 A. Mahender Reddy, S/o. Ramulu, R/o. Ramnagar, Karimnagar, Karimnagar District. (D.D.No. 998075 of Rs.1,00,000/-) 40 N. Ranga Rao, S/o. Madhava Rao, R/o. Vavilalapally, Karimnagar, Karimnagar District. (D.D.No. 998076 of Rs.1,00,000/-) 41 K. Pithambewr Rao, S/o. Venkatayanaryana Rao, R/o. Bank Colony, Karimnagar, Karimnagar District. (D.D.No. 998077 of Rs.1,00,000/-) 42 N. Krupakar Rao, S/o. Mahhava Rao, R/o. Bank Colony, Karimnagar, Karimnagar District. (D.D.No. 998078 of Rs.1,00,000/-) 43 N. Sriranga Rao, S/o. Parandhamarao, R/o. Vavilalapally, Karimnagar, Karimnagar District. (D.D.No. 998079 of Rs.1,00,000/-) 44 S. Rajgopal Rao, S/o. Mutamrao, R/o. Vavilalapally, Karimnagar, karimnagar District. (D.D.No. 998080 of Rs.1,00,000/-) 45 M. Narsimha Reddy, S/o. Madhavareddy, R/o. Prashanthnagar, Karimnagar, Karimnagar District. (D.D.No. 998081 of Rs.1,00,000/-) 46 B. Bhasker, S/o. Sangaiah, R/o. Bank Colony, Karimnagar, Karimnagar District. (D.D.No. 998082 of Rs.1,00,000/-) 47 B. Ramchander Rao, S/o. Janardhanrao, R/o. Vavilalapally, Karimnagar, Karimnagar District. (D.D.No. 998083 of Rs.1,00,000/-) 48 B. Linga Rao, S/o. Ramchanderrao, R/o. Vavilalapally, Karimnagar, Karimnagar District. (D.D.No. 998084 of Rs.1,00,000/-) 49 Metpalli Chendrasekhar Rao, S/o. Venkat Rao, R/o. Saptagiri Colony, Karimnagar, Karimnagar District. (D.D.No. 173667 of Rs.2,75,000/-) 50 K. Veera Reddy, S/o. Jayareddy, R/o. Bank Colony, Karimnagar, Karimnagar District. (D.D.No. 173668 of Rs.2,75,000/-) 51 P. Sharath Rao, S/o. Narsing Rao, R/o. C.V.R.N. Colony, Karimnagar, Karimnagar District. (D.D.No. 173669 of Rs.2,75,000/-) 52 B. Rajeshwar Rao, S/o. Late Venkateswararao, R/o. Bank Colony, Karimnagar, Karimnagar District. (D.D.No. 173670 of Rs.2,75,000/-) 53 Ch. Mahipal Reddy, S/o. Venkatreddy, R/o. C.V.R.N. Collony, Karimnagar, Karimnagar District. (D.D.No. 173671 of Rs.2,75,000/-) 54 P. Sripathi Rao, S/o. Muralidhar, R/o. Bagathnagar, Karimnagar, Karimnagar District. (D.D.No. 146007 of Rs.2,75,000/-) ..... PETITIONERS AND 1 The Commissioner of Income Tax-II, Hyderabad. 2 The Prohibition & Excise Superintendent, Karimnagar, Karimnagar District. 3 The Income Tax Officer, Karimnagar Range, Karimnagar. 4 The Branch Manager, Andhra Bank, Godavarikhani Branch, Godavarikhani, Karimnagar District. 5 The Branch Manager, State Bank of Hyderabad, Ramagundam Branch, Karimnagar District. 6 The Branch Manager, Oriental Bank Of Commerce, Karimnagar Branch, Karimnagar, Karimnagar District. 7 The Branch Manager, Satavhana Grameena Bank, Karimnagar Branch, Karimnagar, Karimnagar District. 8 The Branch Manager, Bank of Baroda, Karimnagar Branch, Karimnagar, Karimnagar District. .....RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court may be pleased to issue a Writ, Order or direction, more particularly one in the nature of Writ of Mandamus to declare the impugned Proc. No. CIT-II/Hqrs/281B/Liquer Cases dt. 15- 4-2005 issued by the 1st respondent as illegal, null and void and consequently direct the respondents to return the petitioners respective D.D. amounts as mentioned in the cause title duly canceling the D.Ds, by holding the action of the respondents in withholding the petitioners respective D.D. amounts contrary to the provisions of the I.T. Act, 1961 is illegal, arbitrary, discriminatory and opposed to all principles of natural justice and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. For the Petitioners: Mr. Ch. Jagannadha Rao, Advocate. For Respondent Nos.1 and 3: Mr. S.R. Ashok, Senior Counsel. For Respondent No. 2: Government Pleader for Commercial Tax. The Court at the stage of admission made the following : ORDER: (per Sri B. Sudershan Reddy, J) Learned counsel for the petitioners seeks leave of this Court to withdraw the writ petition even at the stage of admission. Leave is accorded and the Writ Petition is accordingly dismissed as withdrawn. (B. Sudershan Reddy, J) 09-06-2005 (Ramesh Ranganathan, J) ks/bsv To 1 The Commissioner of Income Tax-II, Hyderabad. 2 The Prohibition & Excise Superintendent, Karimnagar, Karimnagar District. 3 The Income Tax Officer, Karimnagar Range, Karimnagar. 4 The Branch Manager, Andhra Bank, Godavarikhani Branch, Godavarikhani, Karimnagar District. 5 The Branch Manager, State Bank of Hyderabad, Ramagundam Branch, Karimnagar District. 6 The Branch Manager, Oriental Bank Of Commerce, Karimnagar Branch, Karimnagar, Karimnagar District. 7 The Branch Manager, Satavhana Grameena Bank, Karimnagar Branch, Karimnagar, Karimnagar District. 8 The Branch Manager, Bank of Baroda, Karimnagar Branch, Karimnagar, Karimnagar District. 9 Two CCs to the Government Pleader for Commercial Tax, High Court of Andhra Pradesh, Hyderabad. 10 Two CD copies. "