HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
WRIT PETITION No.29598 OF 2014
DATED: 26.09.2014 Between:
M/s.Vasanth Educational Society … Petitioner And Gram Panchayat … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
WRIT PETITION No.29598 OF 2014
ORDER: (per the Hon’ble Sri Justice Sanjay Kumar)
The complaint of the petitioner society is with regard to the Attachment Warrants dated 08.07.2014 issued by the Gram Panchayat, Keesara, for recovery of the alleged arrears of property tax for the years 2011-12 to 2013-14. It is the petitioner society’s case that the impugned Attachment Warrants were not preceded by any adjudication as to the property tax leviable upon the petitioner society. The petitioner society further claims that under the Rules, it is entitled to an exemption insofar as payment of property tax is concerned.
The impugned Attachment Warrants state that no explanation had been received from the petitioner society. However, Sri V.Srinivas, learned counsel for the petitioner society, disputes this aspect. This Court is not inclined to enter into this disputed question of fact at this stage. The matter is amenable to disposal with the following order:
The Gram Panchayat claims that the petitioner society is liable to pay various sums towards property tax, but the petitioner society was admittedly not given an opportunity of hearing, be it for any reason whatsoever. The impugned Attachment Warrants shall therefore be kept in abeyance. We further direct the Gram Panchayat, Keesara, to afford an opportunity of hearing to the petitioner society upon the petitioner society depositing 50% of the amount due towards property tax as mentioned in the impugned Attachment Warrants. The sums so deposited shall abide by the result of the adjudication on the issue by the Gram Panchayat, Keesara, after hearing the petitioner society. It shall be open to the petitioner society to make a written representation and also seek a personal hearing so as to put forth its case for entitlement to seek exemption. The Gram Panchayat, Keesara, shall entertain and act upon such a request and pass appropriate reasoned orders in accordance with law after duly considering the rule position. This exercise shall be completed expeditiously and not later than six weeks from the date of deposit of 50% of the amounts claimed towards property tax. The petitioner society is granted six weeks’ time from today to make the deposit of 50% of the sums claimed towards property tax as mentioned in the impugned Attachment Warrants. In the event the petitioner society fails to make the deposit within the time stipulated, this order shall stand recalled and the writ petition shall stand dismissed. It would then be open to the Gram Panchayat, Keesara, to give effect to the impugned Attachment Warrants.
The Writ Petition is disposed of with the above order.
Pending miscellaneous petitions, if any, shall stand dismissed. No costs.
26th SEPTEMBER, 2014.
K.J. SENGUPTA, CJ SANJAY KUMAR, J kvni