IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR W.P. NO.1044 OF 2014 DATED: 21-01-2014 Between:
Hemanthkumar Agarwal … Petitioner And Greater Hyderabad Municipal Corporation and others … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR W.P. NO.1044 OF 2014 ORDER: (per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) Learned counsel for the respondent-Municipal Corporation appears and submits that it does not want to file counter in this matter. Hence, we take up this writ petition for final hearing.
2. It is alleged in this writ petition that without any lawful revision of the property tax in any manner whatsoever, an oral demand for payment of property tax on enhanced rate has been made. We are not in a position to understand whether the authority has passed any order in this regard or not. In the four corners of law, there is no provision to make any demand orally, and it shall be done in writing.
3. We therefore direct the Municipal Corporation to verify whether any order has been passed in writing in relation to the valuation of property belonging to the writ petitioner. If not done and if so advised, appropriate lawful measures will be taken for revising the tax relating to the property of the petitioner, obviously after giving an opportunity of hearing to the petitioner. In the event any order is passed in writing in relation to the property tax, the said order shall be communicated to the petitioner. After this exercise is complete, demand for payment of property tax at revised rate shall be made in writing.
4. The writ petition is accordingly disposed of. The miscellaneous petitions, if any, pending in the matter shall stand closed. No costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 21-01-2014 Svv