IN THE HIGH COURT OF ANDHRA PRADESH: AMARAVATI
****
WRIT PETITION No.339 of 2024
Y.Nagasubbamma, W/o late Palireddy, aged
about 52 years, Agriculture, R/o Ashutagaripalli,
C.K.Dinne Manadal, YSR District.
… Petitioner.
Versus
The State of Andhra Pradesh, rep by its Principal
Secretary, Revenue Department, Secretariat
Buildings, Velagapudi, Amaravati, Guntur District
and four others.
… Respondents.
DATE OF ORDER PRONOUNCED : 16.04.2024
SUBMITTED FOR APPROVAL :
HONOURABLE SRI JUSTICE SUBBA REDDY SATTI
1. Whether Reporters of Local Newspapers
may be allowed to see the order? : Yes/No
2. Whether the copy of order may be
marked to Law Reporters/Journals? : Yes/No
3. Whether His Lordship wish to
see the fair copy of the order? : Yes/No
_____________________
SUBBA REDDY SATTI, J
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WP No.339 of 2024
* HONOURABLE SRI JUSTICE SUBBA REDDY SATTI
+ WRIT PETITION No.339 of 2024
% 16.04.2024
WRIT PETITION No.339 of 2024
Y.Nagasubbamma, W/o late Palireddy, aged
about 52 years, Agriculture, R/o Ashutagaripalli,
C.K.Dinne Manadal, YSR District.
… Petitioner.
Versus
The State of Andhra Pradesh, rep by its Principal
Secretary, Revenue Department, Secretariat
Buildings, Velagapudi, Amaravati, Guntur District
and four others.
… Respondents.
! Counsel for Petitioner : Sri V.R.Reddy Kovvuri
^ Counsel for Respondents : GP for Revenue
< Gist:
> Head Note:
? Cases referred:
1) 2016 (2) ALD 236 = 2015 SCC OnLine Hyd 407
2) AIR 1968 SC 1196
3) (2019) 13 SCC 42 : 2019 SCC OnLine SC 398
This Court made the following:
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WP No.339 of 2024
IN THE HIGH COURT OF ANDHRA PRADESH : AMARAVATI
HONOURABLE SRI JUSTICE SUBBA REDDY SATTI
WRIT PETITION No.339 of 2024
Y.Nagasubbamma, W/o late Palireddy, aged about
52 years, Agriculture, R/o Ashutagaripalli,
C.K.Dinne Manadal, YSR District.
… Petitioner.
Versus
The State of Andhra Pradesh, rep by its Principal
Secretary, Revenue Department, Secretariat
Buildings, Velagapudi, Amaravati, Guntur District
and four others.
… Respondents.
Counsel for the petitioner : Sri Abhay representing
Sri V.R.Reddy Kovvuri
Counsel for respondents : GP for Revenue
ORDER
The Writ Petition is filed to declare the action of 1
st
respondent in including the land in an extent of Ac.2.48 cents in
S.No.1540 of Chintakommadinne Village and Mandal, Kadapa
District, in prohibited property list of G.O.Ms.No.152 dated
27.03.2023 under Section 22-A(1)(a) as assigned land and
consequential action of 5
th
respondent in refusing to register the
document vide P.No.305 of 2023 dated 17.10.2023, as illegal and
arbitrary.
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2. a) Averments in the affidavit, in brief, are that petitioner is the
absolute owner of land of an extent of Ac.2.48 cents in S.No.1540 of
C.K.Dinne village fields, C.K. Dinne Mandal, YSR District. The
petitioner inherited the property from her father-in-law Yeturi Chinna
Kondaiah, who, inturn, purchased the same under registered sale
deed dated 23.03.1967. Records of Rights were updated and the
name of petitioner was mutated in 1-B and Adangal and pattadar
pass book was also issued.
b) During the year 2012, petitioner intended to sell the subject
land and approached the 5
th
respondent to furnish market value
particulars. The 5
th
Respondent refused to furnish the information
stating that as per the list communicated by the Tahsildar, C.K.
Dinne Mandal, the subject land is classified as assigned land and
hence, it cannot be registered. Petitioner filed W.P.No.32175 of
2012 and the same was allowed on 31.10.2012. However, the
transaction was not fructified.
c) Petitioner intended to execute Gift/Settlement deed dated
22.9.2023 in favour of son and presented the document for
registration. The 5
th
Respondent refused to register the document
stating that property is included in prohibited list as Assigned land
under Section 22 -A(1)(a) vide G.O.Ms.No.152 REVN.
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REVSWLAODTL/2/2023-JA(SWLA)-KDPCO. The 1
st
Respondent
issued G.O.Ms.No.200 dated 5.05.2016 by including the property
referred to supra under Section 22-A (1)(e) of the Registration Act,
1908 (for short “the Act”). Later by issuing G.O.Ms.No.152 dated
27.03.2023 it was changed to Section 22-A (1)(a) of the Act. With
the above facts, the present writ petition is filed.
3. a) 2
nd
Respondent filed counter affidavit. It was contended,
interalia, that the petitioner without alternative availing remedy under
Section 22-A(4) of the Act filed the writ petition and hence, the same
is not maintainable. An extent of Ac.2.48 cents in S.No.1540 of
C.K.Dinne village is classified in the RSR as Dotted (…) land. Mere
registration of the document does not confer any title or right over
the Government lands. Section 22-A of the Act was inserted in the
year 2007. Challenging the same writ petitions were filed. The Full
Bench of the composite High Court of Andhra Pradesh in Vinjamuri
Rajagopala Chary Vs. State of A.P.
1
, held that such insertion of
Section 22-A is not unconstitutional and further framed certain
guidelines. Pursuant to said directions, the State Government
communicated prohibited properties list to the Registration
1
2016 (2) ALD 236 = 2015 SCC OnLine Hyd 407
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authorities. The State Government published list of prohibited
properties under Section 22-A (1)(e) of the Act. Pursuant to the
order in W.P.No.32175 of 2012, petitioner did not submit any
document for registration, till the Government published the land in
the prohibited properties list under Section 22-A(1)(e). In view of
observation of the Full Bench, if any judgments or observations by
the High Court or by any other Officer are inconsistent with the
judgment of the Full Bench, the observations made by the Full
Bench will prevail and would bind the parties and, therefore, the
order in W.P.No.32175 of 2012 dated 31.10.2012 does not bind the
parties.
b) The Government of Andhra Pradesh enacted the Andhra
Pradesh Dotted Lands (Updation in Re-Settlement Register) Act,
2017 (for short “Act 2017”) for updation of Dotted lands as Patta
lands in RSR. As per G.O.Ms.No.298, a District Level Committee,
consisting of District Collector as the Chairperson, Joint Collector,
Sub-Collector of Revenue Divisional Officer as members and the
Tahsildar as member-convener was constituted. The District Level
Committee shall dispose of claims on merits within six months from
the date of filing claim. Petitioner can as well make application
through mee-seva/Gram Sachivalayam seeking to delete the
property from the prohibitory list.
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4. Additional counter affidavit was filed reiterating the averments
made in the counter affidavit. In the additional counter affidavit, it
was pleaded about initial survey and settlement operations etc.
5. Heard Sri Abhay, learned counsel representing Sri V.R.
Reddy Kovvuri, learned counsel for petitioner and Sri Dilip, learned
Assistant Government Pleader for Revenue for respondents.
6. Learned counsel for petitioner while reiterating the
contentions as per the averments made in the affidavit would submit
that petitioner’s father-in-law purchased property under a registered
document dated 23.03.1967 and in fact, the petitioner’s name was
updated in revenue records including 1-B and adangal. Pattadar
passbook was also issued. He would also submit that earlier
petitioner filed W.P.No.32175 of 2012 and the same was allowed.
He would submit that the Government issued G.O.Ms.No.200 dated
05.05.2016 including the property under Section 22-A (1)(e) of the
Act and later, by issuing G.O.Ms.No.152 dated 27.03.2023, the
petitioner’s land is shown in Section 22-A (1)(a) of the Act. He would
also submit that neither the alleged DKT patta was filed nor the
name of assigned was mentioned in the counter affidavit and hence,
including the petitioner’s property in the prohibitory list under Section
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22-A (1)(a) of the Act vide G.O.Ms.No.152 dated 27.03.2023 is to be
set aside.
7. Learned Assistant Government Pleader for Revenue would
submit that petitioner got effective alternative remedy under Section
22-A (4) of the Act and without availing the same and hence, the writ
petition is liable to be dismissed. He would also submit that
pursuant to order in W.P.No.32175 of 2012 the Dotted Act, 2017
was enacted and hence, the order in earlier writ petition is of no
consequence. He would also submit that unless and until the entry
is deleted from prohibitory list under Section 22-A (1)(a), the
document cannot be registered.
8. In view of respective submissions, the point of consideration
is:
Whether res judicata will apply to writ petitions? If so,
inclusion of property under prohibitory list under
Section 22-A (1)(a) vide G.O.Ms.No.152 dated
27.03.2023 and G.O.Ms.No.200 dated 05.05.2016, is
illegal and arbitrary?
9. Finality of judgment puts an end to judicial process. The
doctrine of res judicata is based on three Roman maxims.
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(1) “Nemo debet bis vexari pro una et eadem causa”
(no man should be vexed twice for the same cause);
(2) “Interest republicae ut sit finis litium” (it is in the
interest of the State that there should be an end to a
litigation); and
(3) “Re judicata pro veritate occipitur” (judicial decision
must be accepted as correct).
10. In Virudhunagar Steel Rolling Mills Ltd. Vs. Government
of Madras
2
, the Constitution Bench of the Apex Court held that res
judicata will apply in writ petitions also. As per Section 11 of Civil
Procedure Code, 1908, when the matter has been directly and
substantially in issue in a former suit between the same parties, or
between parties under whom they or any of them claim, litigating
under the same title, the decree in former suit would be res judicata
between the plaintiff and defendant or between the co-plaintiff and
co-defendant.
11. In P.Bandopadhya Vs. Union of India
3
, the Hon’ble Apex
Court held thus:
2
AIR 1968 SC 1196
3
(2019) 13 SCC 42 : 2019 SCC OnLine SC 398
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“8.11. The decision in S.V. Vasaikar v. Union of India [2003
SCC OnLine Bom 171 : (2003) 2 Mah LJ 691 : (2003) 4 Bom
CR 79] was not challenged before the Supreme Court, and has
since attained finality. Therefore, the relief sought by the
appellants before the High Court was barred by the principle of
res judicata.
Reference can be made to the decision of the
Constitution Bench in Direct Recruit Class II Engg. Officers'
Assn. Vs. State of Maharashtra [(1990) 2 SCC 715 : 1990
SCC (L&S) 339 : AIR 1990 SC 1607] wherein Sharma, J., on
behalf of the five-Judge Bench, held: (SCC pp. 740-41, para
35)
“35. … It is well established that the principles of res
judicata are applicable to writ petitions. The relief prayed for on
behalf of the petitioner in the present case is the same as he
would have, in the event of his success, obtained in the earlier
writ petition before the High Court. The petitioner in reply
contended that since the special leave petition before this Court
was dismissed in limine without giving any reason, the order
cannot be relied upon for a plea of res judicata. The answer is
that it is not the order of this Court dismissing the special leave
petition which is being relied upon; the plea of res judicata has
been pressed on the basis of the High Court's judgment which
became final after the dismissal of the special leave petition. In
similar situation a Constitution Bench of this Court in Daryao v.
State of U.P. [Daryao v. State of U.P., (1962) 1 SCR 574 : AIR
1961 SC 1457] held that where the High Court dismisses a writ
petition under Article 226 of the Constitution after hearing the
matter on the merits, a subsequent petition in the Supreme
Court under Article 32 on the same facts and for the same
reliefs filed by the same parties will be barred by the general
principle of res judicata. The binding character of judgments of
courts of competent jurisdiction is in essence a part of the rule
of law on which the administration of justice, so much
emphasised by the Constitution, is founded and a judgment of
the High Court under Article 226 passed after a hearing on the
merits must bind the parties till set aside in appeal as provided
by the Constitution and cannot be permitted to be circumvented
by a petition under Article 32.”
Albeit the decision of the Constitution Bench was in the
context of a writ petition filed under Article 32, it would apply
with greater force to bar a writ petition filed under Article 226,
like the one filed by the present appellants, by the operation of
the principle of res judicata.”
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12. Keeping in view of the ratio laid down in the judgments supra,
this Court intends to proceed further. Case at hand, petitioner’s
father-in-law purchased the property under a registered sale deed
dated 23.03.1967. Petitioner filed W.P.No.32175 of 2012 to declare
the action of 3
rd
respondent therein i.e. Tahsildar in including the
land referred to supra in the list of Assigned/Government land and
the consequential action of the Sub Registrar in not registering the
document. The said writ petition was disposed of on 310.10.2012,
wherein the instructions of the Government Pleader were recorded
as follows:
“When the matter is taken up today, based on the written
instructions, dated 17.10.2012 issued in Ref.B/313.2012 by the
third respondent, it is submitted by the learned Assistant
Government Pleader for Revenue appearing for the
respondents that the land in question is treated as a
Government land basing on the dots shown in RSR of
Cherlopalli Village of C.K.Dinne Mandal”
The following observations were made by the learned single
Judge of the composite High Court:
“In that view of the matter, there is no reason to include
the land in question in the list of Government/Assigned lands
prohibiting registration basing on the dots shown in RSR.
For the aforesaid reasons, the writ petition is allowed
declaring that inclusion of land admeasuring Acs.2.48 cents
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covered by Survey No.1540 situated at C.K.Dinne Village
fields, C.K.Dinne Mandal, YSR District, in the list of
Government/Assigned lands basing on the dots shown in RSR,
is illegal. Consequently, there shall be a direction that in case
the petitioner presents any document with regard to transfer of
aforesaid land, the fourth respondent shall receive and process
the same for registration without treating the said land either as
a Government land or an assigned land and without insisting
for production of no objection certificate from the revenue
authorities. It is made clear that it is open for the registering
authority to verify whether such document is in accordance with
the provisions of the Registration Act, 1908 and Indian Stamp
Act, 1899.”
13. No appeal was filed against the said order and hence, the
order in W.P.No.32175 of 2012 became final.
14. In Vinjamuri Rajagopala Chary’s case, the Full Bench of the
composite High Court of Andhra Pradesh framed the points for
consideration as follows:
“1. What are the prerequisites that are to be satisfied for
applying any one or more of clauses (a) to (e) of Section 22-A(1)
of the Registration Act to any document dealing with alienation
or transfer by way of sale, agreement of sale, gift, exchange or
lease, etc. in respect of immovable property presented for
registration?
2. Under what circumstances, the act of the Registering
Authority concerned (District Registrar or Sub-Registrar) in
refusing from registration of the aforementioned document/s by
applying any one or more of the prohibitory clauses (a) to (e)
under Section 22-A(1) of the Registration Act can be said to be
justified?
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In Paragraph-5 of the judgment, it was mentioned as follows:
“5. Before we look at and consider Section 22-A of Registration
Act, it would be necessary and relevant to make a brief
reference to the six judgments of different learned Judges
dealing with Section 22-A, to which our attention was
specifically invited to, so as to understand the exact nature of
controversy and factual matrix against which the questions
were framed and addressed therein, to enable us to frame and
address the questions, covering the field of operation of this
provision. The six judgments are in
(i) T.Yedukondalu Vs. State of A.P. (2011 SCC OnLine P
179 : AIR 2011 AP 132).
(ii) Dr.Dinakar Mogili Vs. State of A.P. (2011 SCC OnLine
AP 488 : 2011 (6) ALD 502)
(iii) Guntur City House Construction Co-operative
Society Ltd., Guntur Vs. Tahsildar ((2012 SCC
OnLine AP 20 : 2012 (2) ALD 332).
(iv) Raavi Satish Vs. State of A.P. (2012 SCC OnLIne AP
856 : 2013 (1) ALT 774).
(v) Vinjamuri Rajagopala Chary Vs. State of A.P. (2015
SCC OnLine Hyd 407 : 2016 (2) ALD 236)
(vi) C.Radhakrishnama Naidu Vs. State of A.P. (2015
SCC OnLine Hyd 198 : 2015 (4) ALT 1)
15. After considering each of the clauses of Section 22-A (1) (a)
to (e) of the Act and the Government instructions regarding
communication and notification, the reference ordered as follows:
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“36. We, thus, summarize our conclusions and issue directions as
follows : -
(i) The authorities mentioned in the guidelines, which are obliged to
prepare lists of properties covered by clauses (a) to (d), to be sent
to the registering authorities under the provisions of Registration
Act, shall clearly indicate the relevant clause under which each
property is classified.
(ii) Insofar as clause (a) is concerned, the concerned District
Collectors shall also indicate the statute under which a transaction
and its registration is prohibited. Further in respect of the
properties covered under clause (b), they shall clearly indicate
which of the Governments own the property.
(iii) Insofar as paragraphs (3) and (4) in the Guidelines, covering
properties under clause (c) and (d) are concerned, the authorities
contemplated therein shall also forward to the registering
authorities, along with lists, the extracts of registers/gazette if the
property is covered by either endowment or wakf, and
declarations/orders made under the provisions of Ceiling Acts if
the property is covered under clause (d).
(iv)The authorities forwarding the lists of properties/lands to the
registering authority shall also upload the same to the website of
both the Governments, namely igrs.ap.gov.in of the State of
Andhra Pradesh and registration.telangana.gov.in of the State of
Telangana. If there is any change in the website, the State
Governments shall indicate the same to all concerned, may be by
issuing a press note or an advertisement in prominent daily news
papers.
(v) No notification, contemplated by sub-section (2) of Section 22A, is
necessary with respect to the properties falling under clauses (a)
to (d) of sub-section (1) of Section 22-A.
(vi) The properties covered under clause (e) of Section 22-A shall be
notified in the official gazette of the State Governments and shall
be forwarded, along with the list of properties, and a copy of the
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relevant notification/gazette, to the concerned registering
authorities under the provisions of Registration Act and shall also
place the said notification/gazette on the aforementioned websites
of both the State Governments. The Registering authorities shall
make available a copy of the Notification/Gazette on an
application made by an aggrieved party.
(vii) The registering authorities would be justified in refusing
registration of documents in respect of the properties covered by
clauses (a) to (d) of sub-section (1) of Section 22-A provided the
authorities contemplated under the guidelines, as aforementioned,
have communicated the lists of properties prohibited under these
clauses.
(viii) The concerned authorities, which are obliged to furnish the lists
of properties covered by clauses (a) to (d) of sub-section (1) of
Section 22-A, and the concerned Registering Officers shall follow
the guidelines scrupulously.
(ix) It is open to the parties to a document, if the relevant property/land
finds place in the list of properties covered by clauses (a) to (d) of
sub-section (1) of Section 22-A, to apply for its deletion from the
list or modification thereof, to the concerned authorities as
provided for in the guidelines. The concerned authorities are
obliged to consider the request in proper perspective and pass
appropriate order within six weeks from the date of receipt of the
application and make its copy available to the concerned party.
(x) The redressal mechanism under Section 22-A(4) shall be before
the Committees to be constituted by respective State
Governments as directed in paragraph-35.1 above. The State
Governments shall constitute such committees within eight weeks
from the date of pronouncement of this judgment.
(xi) Apart from the redressal mechanism, it is also open to an
aggrieved person to approach appropriate forum including Civil
Court for either seeking appropriate declaration or deletion of his
property/land from the list of prohibited properties or for any other
appropriate relief.
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(xii) The directions issued by learned single Judges in six judgments
referred to above or any other judgments dealing with the
provisions of Section 22-A, if are inconsistent with the
observations made or directions issued in this judgment, it is
made clear that the observations made and directions issued in
this judgment shall prevail and would be binding on the parties
including the registering authorities under the Registration Act or
Government officials or the officials under the Endowments Act,
Wakf Act and Ceiling Acts. (emphasis is mine)
(xiii) If the party concerned seeks extracts of the list/register/gazette of
properties covered by clauses (a) to (e) of Section 22-A (1),
received by the registering officer on the basis of which he refused
registration, it shall be furnished within 10 days from the date of an
application made by the aggrieved party.
(xiv) Registering officer shall not act and refuse registration of a
document in respect of any property furnished to him directly by
any authority/officer other than the officers/authori-ties mentioned
in the Guidelines.
(xv) Mere registration of a document shall not confer title on the
vendee/alienee, if the property is otherwise covered by clauses (a)
to (e), but did not find place in the lists furnished by the concerned
authorities to the registering officers. In such cases, the only
remedy available to the authorities under clauses (a) to (e) of sub-
section (1) of Section 22-A is to approach appropriate forums for
appropriate relief.
16. The Direction No.12 of the Full Bench judgment would
indicate that the directions issued by learned single Judges in six
judgments referred in the judgment or any other judgments dealing
with the provisions of Section 22-A, if it is inconsistent with the
observations made or directions issued, it is made clear that the
observations made and directions issued the judgment (full bench)
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shall prevail and would be binding on the parties including the
registering authorities under the Registration Act or Government
officials or the officials under the Endowments Act, Wakf Act and
Ceiling Acts.
17. Earlier litigation in W.P.No.32175 of 2012 between the
petitioner on one side and the Government on the other, learned
single of composite high court directed the authorities to register the
document and made certain observations. Learned counsel
appearing for respondent could not point out inconsistency in the
order passed by learned single Judge and order in Vinjamuri
Rajagopalachiary’s case. In fact, this Court also does not find any
inconsistency or conflict.
18. The contention of learned Assistant Government Pleader that
by virtue of order in Vinjamuri Rajagopala Chary’s case, once
again the property is included in prohibitory list, is meritless and
such a contention cannot be countenanced. Once the order is
passed and it becomes final, the order binds both the parties to the
litigation. Neither of the parties to the litigation would be allowed to
plead changes in law at a later point in time. The order passed binds
both the parties and it is set aside. If the legislature enacts any new
statute, the situation is something different. The very object of the
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res judicata that no man should be vexed twice on/for the same
cause shall not be allowed to frustrate.
19. Apart from that the property referred to supra is included
initially in the prohibitory list under Section 22-A (1)(e) vide
G.O.Ms.No.200 dated 05.05.2016 stating that “violation of
assignment conditions”. Later, the entry was changed to Section
22-A(1)(a) vide G.O.Ms.No.152 dated 27.03.2023 stating that
“violated assignment conditions”. It is pertinent to mention here that
the counter affidavit is conspicuously silent as to who is the
assignee and on whose favour assignment was made and the date
of assignment and its violation. The authority having pleaded
assignment ought to have placed relevant material before the Court.
However, nothing was placed. Unless the respondent authorities
plead assignment in favour of third party and violation of said
assignment, they are not expected to keep the property under the
prohibitory list. In fact, the original plea of the authorities is that
property referred to supra is Dotted land and later, the stand was
changed to assignment. Thus, the authorities themselves are not
clear as to the nature of property.
20. It is very unfortunate that after the judgment in Vinjamuri
Rajagopalachari’s case, notwithstanding the earlier order, which
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became final, the revenue authorities included vast extents of
property under Section 22-A (1)(a) to (d) without having supporting
documents. Indeed, the case at hand is a classic example.
According to counter affidavit, as per RSR, the property is shown as
dotted. If the property is shown as dotted, as per the full bench
judgment, a notification should be made under Section 22-A (1)(e)
of the Act. In G.O.Ms.No.200, the property was included, and it was
mentioned as a violation of assignment. Again, the classification
was changed to Section 22-A(1)(a) vide G.O.Ms.No.152, impugned
in the writ petition. However, nothing is forthcoming as to who is the
alleged assignee, date of assignment and violation of the said
assignment. The authorities, in the considered opinion of this Court,
failed to understand the ratio in Vinjamuri Rajagopalachari’s case
and as a result unsettled the earlier orders passed by the Court.
21. Once, the order in W.P.No.32175 of 2012 became final,
inclusion of property in the notification published in Section 22-A
(1)(e) vide G.O.Ms.No.200 dated 05.05.2016 and thereafter in
Section 22-A (1)(a) vide G.O.Ms.No.152 dated 27.03.2023, in the
opinion of this Court, is hit by res judicata. If the authorities keep on
including the properties in the prohibitory list under Section 22-A
(1)(a) to (e), even though the earlier order became final, it will lead
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to an incongruous situation. Even without filing appeals, the
authorities, in a way, are nullifying the orders passed by the Courts
earlier to Vinjamuri Rajagopalachari’s case without even filing
appeals. Such a course in the opinion of this Court is impermissible.
22. In view of discussion supra, inclusion of land in an extent of
Ac.2.48 cents in S.No.1540 of Chintakommadinne Village and
Mandal, Kadapa District, in prohibited property list of
G.O.Ms.No.152 dated 27.03.2023 under Section 22-A (1)(a) as
assigned land, is hereby set aside. The 5
th
respondent-Sub
Registrar shall entertain registration in respect of document bearing
P.No.305 of 2013 dated 17.10.2023, if it is in accordance with the
provisions of the Registration Act, 1908 and the Indian Stamp Act,
1899.
23. Accordingly, the Writ Petition is Allowed. No costs.
As a sequel, pending miscellaneous petitions, if any, shall
stand closed.
___________________________
JUSTICE SUBBA REDDY SATTI
16
th
April, 2024
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