Visakha Rural District Casuarina Plantation Farmers and Merchants Development Welfare Association, Anakapalli vs Government of A.P.

S.R. Nayak

This writ petition is filed by Visakha Rural District Plantation Farmers and Merchants Development Welfare Association. The relief sought in the writ petition reads:

"For the reasons stated in the accompanying affidavit, it is prayed that this Hon''ble Court may be pleased to issue any appropriate writ, order or direction preferably a writ in the nature of mandamus and directing the respondents to extend the exemption granted in G.O. Ms. No.742, Rev. (CT-II) Department, dated 20-10-1999 of levy and collection of Sales Tax on sale ofSubabul, Eucalyptus and Casuarina poles by the farmers or their agents to the paper mills and pass such further or other orders as the Hon''ble Court may deem fit and proper in the circumstances of the case."

The Government of Andhra Pradesh in exercise of its power conferred by Section 9 of the A.P. General Sales Tax Act, 1957 has issued G.O. Ms. No.742, Revenue (CT.II) Department, dated 20-10-1999. The petitioner-Association wishes that the benefit conferred under G.O. Ms. No.742, dated 20-10-1999 is entitled to be extended to farmers and merchants also. The relief sought in this writ petition can never be granted in the light of the judgments of the Supreme Court in Asif Hameed and others Vs. State of Jammu and Kashmir and Others, , Mallikarjuna Rao and Others Vs. State of Andhra Pradesh and Others, , State of Andhra Pradesh and Another Vs. T. Gopalakrishnan Murthi and Others, , Supreme Court employees Welfare Association v. Union of India, and State of Jammu and Kashmir v. A.R. Zakki, 1992 Suppl. (1) SCC 548, wherein the Apex Court has repeatedly held that the Court cannot require the executive Government to exercise the rule-making power in a particular way and if the Court were to do so, it will be outstepping its power and would violate the doctrine of separation of powers envisaged in the Constitution.

In that view of the matter, we dismiss the writ petition. No costs. However, this order shall not preclude the petitioner-association from representing to the State Government to consider their claim for extension of the benefit of G.O. Ms. No.742, Revenue (CT.II) Department, dated 20-10-1999.