THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No.12548 of 2002 DATED:16.9.2014 Between:
K. Ramam, 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.12548 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.
At the interim stage, this Court was pleased to grant stay of operation of the impugned demand notice. No counter affidavit has been filed nor any attempt has been made by the respondents to get the aforesaid interim order vacated. Therefore, we find substance in the grievance of the writ petitioner that the impugned demand notice is not sustainable in law.
Under the circumstances, we set aside the impugned demand notice and confirm the interim order. We feel that by this time, the municipal authority must have revised the valuation of the property. We make it clear that if any valuation has been raised and demand has been made subsequently after filing of the writ petition, it will not be affected at all.
The writ petition is accordingly allowed.
Pending miscellaneous applications, if any, shall also stand closed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 16th September, 2014 pnb