IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 35401 of 2014 Date: 11.12.2014 Between:
Pasunoori Prameela … Petitioner And The Janagaon Municipality, rep., by its Commissioner, Janagaon.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 35401 of 2014 ORDER: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) In spite of notice, the respondent Municipality has not come forward to contest this writ petition. We do not think that this matter should be kept pending.
The grievance of the petitioner in this writ petition is that despite making an application for re-assessment of the building in question, no decision has been taken thereon and on the contrary, the respondent authority is insisting on payment of the alleged arrears of tax as pre- condition for consideration of re-assessment. It is alleged that on account of this a sum of Rs.9,47,618/- has been demanded for payment of arrears of tax. The petitioner disputes the aforesaid amount.
Learned counsel for the petitioner says that once the re- assessment of the building is made and the property tax is imposed in accordance with law, his client will pay the same.
We have not been able to find from the statute that for the purpose of re-assessment of any building for imposing property tax municipality is authorized to put a pre-condition for payment of alleged arrears of tax. We are of the view that such a stand of the municipality is untenable. We therefore direct the municipal authority to consider and dispose of the application for re-assessment in accordance with law.
For this purpose, hearing should be given to the petitioner and thereafter a speaking order shall be passed and then property tax should be levied. Let this exercise be completed within a period of eight weeks from the date of communication of this order. This consideration will be made provided the petitioner deposits a sum of Rs.2,50,000/- (Rupees Two lakhs fifty thousand only) without prejudice to the rights and contentions of the parties and this deposit will be adjusted against the alleged dues. Till such disposal is made under law and fresh demand is issued, we set aside the notice dated 04.09.2014 issued by the respondent municipality.
The writ petition is accordingly allowed.
Pending miscellaneous petitions, if any, shall stand closed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 11.12.2014 ES