Wp/19971/2025 Of Ganta Satyavathi v. Principal Chief Commissioner Of Income Tax

APHC010395192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT [3545] THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NOs: 19971 & 20174/2025 Between: 1. GANTA SATYAVATHI,, W/O. SURYANARAYANA, AGED ABOUT 67 YEARS, R/O.D.NO.2-297, SAI DURGA NAGAR, BEHIND SAI ENCLAVE APARTMENTS, DIVANCHERVU, RAJANAGARAM, EAST GODAVARI DISTRICT-533296YEARS, R/O.D.NO.2-297, SAI DURGA NAGAR, BEHIND SAI ENCLAVE APARTMENTS, DIVANCHERVU, RAJANAGARAM, EAST GODAVARI DISTRICT-533296 ...PETITIONER AND 1. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL PRATYAKSHAKAR BHAVAN, 5TH FLOOR, ROOD NO. 107, MVP COLONY, DOUBLE ROAD, VISAKHAPATNAM - 530 017PRATYAKSHAKAR BHAVAN, 5TH FLOOR, ROOD NO. 107, MVP COLONY, DOUBLE ROAD, VISAKHAPATNAM - 530 017 2. INSPECTOR GENERAL STAMPS AND REGISTRATION, GOVERNMENT OF ANDHRA PRADESH, TADEPALLY, GUNTUR DISTRICT.GOVERNMENT OF ANDHRA PRADESH, TADEPALLY, GUNTUR DISTRICT. 3. THE DISTRICT COLLECTOR, WEST GODAVARI AT BHIMAVARAM 4. THE DISTRICT REGISTRAR OF ASSURANCES, REGISTRATION AND STAMPS DEPARTMENT BHIMAVARAM,AND STAMPS DEPARTMENT BHIMAVARAM, 5. THE SUBREGISTRAR OF ASSURANCES, REGISTRATION AND STAMPS DEPARTMENT ATTILI, WEST GODAVARI DISTRICT,STAMPS DEPARTMENT ATTILI, WEST GODAVARI DISTRICT, ...RESPONDENT(S): 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 DEV,J & AHHS,J W.P.NOS.19971 & 20174 OF 2025 pleased topleased to issue a Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus declaring the order of attachment No- TRO/CENTRALA/SP/ITBA/COM/F/17/2021-22/DI11037237356(1) dt.25-11- 2021 issued by the 1st respondent in so far as it relates to keeping the petitioners land for attachment and subsequent action of the authorities in keeping the said land in prohibitory register maintained by Stamps and Registration Department is wholly illegal, arbitrary and violative of Articles 14, 21 and 300 A of the Constitution of India, and consequently declare that the petitioners land is not liable to be attached and pass IA NO: 1 OF 2025 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 pleased to direct the respondents to take steps immediately for lifting of the attachment vide no.TRO/CENTRALA/SP/ITBA/COM/F/17/2021- 22/01:11037237356 (1) dated.25.11.2021 by disposing of the representation of the petitioner dt.02-06-2025 and pass IA NO: 2 OF 2025 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 may be pleased to vacate the Interim order dated 05-08-2025 in W.P.No. 19971 of 2025 and dismiss the writ petition and pass Counsel for the Petitioner: 1.ADAPA RAMYA SAHITHI NAIDU Counsel for the Respondent(S): 1.GP FOR REVENUE 2. 3.GP FOR REGISTRATION AND STAMPS The Court made the following: Between: 1. VADDI SRINU, S/O VENKATA RAO, AGED ABOUT 50 YEARS, R/O D.NO.5-28, MAMUDURU VILLAGE, PENUMANTRA MANDAL, WEST GODAVARI DISTRICTD.NO.5-28, MAMUDURU VILLAGE, PENUMANTRA MANDAL, WEST GODAVARI DISTRICT 2. KOTIPALLI SURYA NAGESWARA RAO, S/O. VENKATA RATHNAM AGED ABOUT 70 YEARS, R/O D.NO.1-80, TIRUPATHIPURAM VILLAGE ATHILI MANDAL, WEST GODAVARI DISTRICT.AGED ABOUT 70 YEARS, R/O D.NO.1-80, TIRUPATHIPURAM VILLAGE ATHILI MANDAL, WEST GODAVARI DISTRICT. ...PETITIONER(S) AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 Counsel for the Respondent(S): 1.GP FOR REVENUE 2. 3.GP FOR REGISTRATION AND STAMPS The Court made the following: Between: 1. VADDI SRINU, S/O VENKATA RAO, AGED ABOUT 50 YEARS, R/O D.NO.5-28, MAMUDURU VILLAGE, PENUMANTRA MANDAL, WEST GODAVARI DISTRICTD.NO.5-28, MAMUDURU VILLAGE, PENUMANTRA MANDAL, WEST GODAVARI DISTRICT 2. KOTIPALLI SURYA NAGESWARA RAO, S/O. VENKATA RATHNAM AGED ABOUT 70 YEARS, R/O D.NO.1-80, TIRUPATHIPURAM VILLAGE ATHILI MANDAL, WEST GODAVARI DISTRICT.AGED ABOUT 70 YEARS, R/O D.NO.1-80, TIRUPATHIPURAM VILLAGE ATHILI MANDAL, WEST GODAVARI DISTRICT. ...PETITIONER(S) AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 2. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL PRATYAKSHAKAR BHAVAN, 5TH FLOOR, ROOD NO.107, MVP COLONY, DOUBLE ROAD, VISAKHAPATNAM - 530 017PRATYAKSHAKAR BHAVAN, 5TH FLOOR, ROOD NO.107, MVP COLONY, DOUBLE ROAD, VISAKHAPATNAM - 530 017 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRI. SECRETARY STAMP AND REGISTRATION DEPARTMENT SECRETARIATE BUILDINGS, VELAGAPUDI AMARAVATI, GUNTUR DISTRICT.SECRETARY STAMP AND REGISTRATION DEPARTMENT SECRETARIATE BUILDINGS, VELAGAPUDI AMARAVATI, GUNTUR DISTRICT. 4. INSPECTOR GENERAL STAMPS AND REGISTRATION, GOVERNMENT OF ANDHRA PRADESH, TADEPALLY, GUNTUR DISTRICT.GOVERNMENT OF ANDHRA PRADESH, TADEPALLY, GUNTUR DISTRICT. 5. THE DISTRICT COLLECTOR, WEST GODAVARI AT BHIMAVARAM 6. THE DISTRICT REGISTRAR OF ASSURANCES, REGISTRATION AND STAMPSDEPARTMENT BHIMAVARAM,AND STAMPSDEPARTMENT BHIMAVARAM, 7. THE SUBREGISTRAR OF ASSURANCES, REGISTRATION AND STAMPSDEPARTMENT ATTILI, WEST GODAVARI DISTRICT,STAMPSDEPARTMENT ATTILI, WEST GODAVARI DISTRICT, 8. THE SUBREGISTRAR OF ASSURANCES, REGISTRATION AND STAMPSDEPARTMENT TADEPALLIGUDEM, ELURUDISTRICT,STAMPSDEPARTMENT TADEPALLIGUDEM, ELURUDISTRICT, ...RESPONDENT(S): 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 topleased to issue a Writ, Order or Direction, more particularly one in DEV,J & AHHS,J W.P.NOS.19971 & 20174 OF 2025 the nature of Writ of Mandamus declaring the Attachment Order No.TRO/CENTRAL/VSP/ITBA/COM/F/17/2021-22/DIN 1037237356, dated 25.11.2021 issued by the 1st Respondent in so far as it relates to keeping the land of the petitioners under attachment and subsequent action of the authorities in keeping the said property in Prohibited Properties Register maintained by the Registration and Stamps Department is wholly illegal, arbitrary, total non-application of mind, violative of Articles 14, 21 and 300-A of the Constitution of India and consequently declare that the property of the petitioners is not liable to be attached and pass IA NO: 1 OF 2025 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 pleased to direct the respondents to take steps immediately for lifting of the attachment vide no.TRO/CENTRAL/VSP/ITBA/COM/F/17/2021- 22/DI:11037237356 (1) dated.25.11.2021 by disposing of the representation of the petitioner dt.04-06-2025 and pass Counsel for the Petitioner(S): 1.ADAPA RAMYA SAHITHI NAIDU Counsel for the Respondent(S): 1.GP FOR REVENUE 2. 3.GP FOR REGISTRATION AND STAMPS The Court made the following: COMMON ORDER:- IA NO: 1 OF 2025 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 pleased to direct the respondents to take steps immediately for lifting of the attachment vide no.TRO/CENTRAL/VSP/ITBA/COM/F/17/2021- 22/DI:11037237356 (1) dated.25.11.2021 by disposing of the representation of the petitioner dt.04-06-2025 and pass Counsel for the Petitioner(S): 1.ADAPA RAMYA SAHITHI NAIDU Counsel for the Respondent(S): 1.GP FOR REVENUE 2. 3.GP FOR REGISTRATION AND STAMPS The Court made the following: COMMON ORDER:- This Writ petition has been filed seeking a Writ of Mandamusto declare the order of attachment No.TRO/CENTRAL/VSP/ITBA/COM/F/17-2021-22/dI:1037237356(1), dated 25.11.2021, issued by the 1[st] respondent, insofar as it relates to keeping the petitioner’s land for attachment and subsequent action of the authorities in keeping the said land in the prohibitory register maintained by Stamps and Registration Department, as illegal, arbitrary and in violative of Articles 14, 21 & 300-A of the Constitution of India and for a consequential declaration to declare that the petitioner’s land is not liable to be attached. 2. In fact, at the stage of admission, this Court, by order dated 05.08.2025, directed the respondents to maintain Status-Quo in all respects. 3. During the course of hearing, today, the learned Standing Counsel for the respondents, on instructions, would submit that since the property to an extent of Ac.1-95 cents sold to one Sri Vaddi Srinivasa Rao, vide registeredsale deed No.1385/2016 registered in the Office of Sub-Registrar of Attili, and the land to an extent of 317.5 Sq.Yards vide sale deed No.8268/2014 registered at the office of Sub-Registrar of Tadepalligudem before the search i.e., on 09-05-2017, in respect of property to an extent of Ac.1-95 cents to Smt.M.V.Vijaya Kumari and then to Smt. Ganta Satyavathi, in respect of site measuring 200 Sq.Yards sold jointly to Sri Vaddi Srinu & K.Surya Nagaeswararao on 26.12.2017, the two attachments made may be lifted. DEV,J & AHHS,J W.P.NOS.19971 & 20174 OF 2025 4. The learned counsel further submits that the Principal Commissioner of Income Tax (PCIT) intends to lift the attachment. However, in view of the Status-Quo orders passed by this Court, this Department is not in a position to lift the attachment of those two properties. 5. Having considered the submissions of the learned Standing Counsel for the respondents, which was made on written instructions, on careful consideration of the facts and circumstances, in our consider view, these writ petitions can be disposed of, with a direction to the respondents to lift the attachment of the two properties mentioned in their written instructions to meet the interest of the justice. 6. With the above observation, these writ petitions are disposed of. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE BATTU DEVANAND __________________________________ JUSTICE A.HARI HARANADHA SARMA LSP 156 THE HONOURABLE SRI JUSTICE BATTU DEVANANDTHE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NOS: 19971 & 20174/2025 15.09.2025 LSP