THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No.12713 of 2002 DATED:17.9.2014 Between:
G. Lakshmi, West Godavari District. And Vijayawada Municipal Corporation, Represented by its Commissioner, Vijayawada, Krishna District and another.
… Petitioner ….Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.12713 OF 2002
ORDER: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
By this writ petition, the demand notice for payment of property tax has been challenged.
The Commissioner, Municipal Corporation, Vijayawada, filed a counter affidavit wherein he stated that the Corporation would ascertain as to whether the petitioner was the legal heir entitled to have her name entered into the records and thereafter proceed for realization of the dues under the demand notice. The Commissioner further affirmed that the Corporation had not served any notice in the name of the petitioner and therefore, the question of her liability did not arise at this stage.
Under the circumstances, we set aside the impugned demand notice. It shall be open to the petitioner to approach the Corporation with relevant documents for establishing her right. The Corporation shall address the issue of the property tax leviable in relation to the subject property, in the event she emerges as the owner. The respondent- Corporation shall consider the documents produced by the petitioner and determine as to whether she is entitled to have her name mutated in the place of the erstwhile owner in so far as the subject property is concerned. Thereafter, the Corporation shall afford an opportunity of hearing to the petitioner as regards the tax payable in respect of the said property and then issue a demand notice afresh in her name in accordance with law. In the event the petitioner fails to produce documents in support of her claim within three weeks from the date of receipt of a copy of this order, this order shall stand recalled and it would be open to the Corporation to proceed in accordance with law for realization of its dues from the appropriate person(s).
The writ petition is disposed of accordingly.
Pending miscellaneous applications, if any, shall stand closed in the light of this final order. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 17th September, 2014 pnb