WP/31770/2015 of RAJENDRA KUMAR KIMTEE Vs G.H.M.C. REP BY ITS COMMISSIONER AND 2 OTHERS on 31 December 2024

1. Raiendra Kumar [Kimtee ][(DIED), ][S/o ][Sampatlalji ][Aged about ][72 ][years' ][Occ]' o'--o''ilavil i krt M i [-c''i ]pl ;;, G' n?ounci e rvl [a ][o ][ias' ][H ][vde ][ra ][b ][ad']b;!i#;; ' o'--o''ilavil i krt M i [-c''i ]pl ;;, G' n?ounci e rvl [a ][o ][ias' ][H ][vde ][ra ][b ][ad']b;!i#;; ':siFs*tfi tto.tl. eaniara Hills, "[dF'ilHii#E;r'f"#s,*iar:m:;#;3',*:'J":l[Hyderabad']tto.tl. eaniara Hills, "[dF'ilHii#E;r'f"#s,*iar:m:;#;3',*:'J":l[Hyderabad']s. UiJi'xlili#, [dl;. ][t;t'"'il;j;Iiia ][x""' ][Klm199'.Aoed about 61 ][vears' ][occ:]Business. F/o. 8-2-686,'EL:ffi; [R;i ][k'nj' ][Kimte6 Enclave' Road ][No'12']Baniara Hills, [HYderabad]Business. F/o. 8-2-686,'EL:ffi; [R;i ][k'nj' ][Kimte6 Enclave' Road ][No'12']Baniara Hills, [HYderabad]a. Vikrbm Kimtee, [S/o. Latd'Ralendra Kumar ][Kim.tee, ][Aged about ][54 ][yeqq'. ][O*:]Business. R/o. 8-2-680,'i;;hp' [R;j ][Kuni' ][Kimiee" ][Enclave' ][Road ][No'12']Banjara Hills, [HYderabad ][']Business. R/o. 8-2-680,'i;;hp' [R;j ][Kuni' ][Kimiee" ][Enclave' ][Road ][No'12']Banjara Hills, [HYderabad ][']

(Petitioner Nos'2 to 4 are brought [on ][records ][as. ][Lrs ][of ][deceased Petitioner]i\":i:1;' bJ,--ci,i,,t [tiloEi"it"'si'-d:[oii'-'id' ][tANo ][l ][or ][2024' ][in]WP.No.31770 [of ]2015) ...'ET'TIONER

AND

1 Greater Hvderabad [Municipal ][Corporation, Represented ][by its ][Commissioner']LowerTaik Bund Bund [[Road, Hvderabad]]LowerTaik Bund Bund [[Road, Hvderabad]]

LowerTaik Bund Bund [[Road, Hvderabad]]2. The Deputy [Comrs.ion"llb"iJ"t-"i ][nyo"t'bad ][Municipal ][Corporation Circle-]'10. Hvderabad'10. Hvderabad3 si;tJtii;ffi;gana, [Rep. ][bv ][its ][Principal secretary', MAanduD ][Dept'']Secretariat, Hyderabad' ...RES'ONDENTSSecretariat, Hyderabad' ...RES'ONDENTS

...RES'ONDENTS

Petition under [Article 226 ][of ][the ][Constitution ][of ][lndia ][praying ][that in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith' ][the ][High ][Court ][may ][be]pleased to issue a [writ, ][order ][or ][direction ][more ][in ][the ][nature ][of ][the ][writ ][of]mandamus [declaring ][the ][action ][of the ][Respondents ][in ][issuing ][demand ][notice for]property tax for Ptot [No. ][23, ][Road ][No ][12' ][Baniara ][Hills' ][Hyderabad ][for ][the]assessment [year 2015-16 and in illegally collecting' retaining and ][not ][refunding ][a]sum of Rs. [5,76,991/- ][towards ][vacant ][land tax for ][the ][assessmenl years ][20O9-10']

2010-11 , 2O11-12, 2012-13, 2O13-14 contrary to the decision of this Hon'ble Courtin WP.No. 31515 of 2010 and WP No. 22115 of 2010 dated 11-10-2013, iilegatand contrary to the provisions of the Constitution of lndia and consequenfly directthe Respondent to refund or release the sum of Rs. 5,76,99'l/- to the Petitioner orin WP.No. 31515 of 2010 and WP No. 22115 of 2010 dated 11-10-2013, iilegatand contrary to the provisions of the Constitution of lndia and consequenfly directthe Respondent to refund or release the sum of Rs. 5,76,99'l/- to the Petitioner oralternatively direct the Respondent to adjust the amount of Rs. 5,76,991/-collected towards future payment of property tax on property bearing plot No. 23 ,Road No. 12, Banjara Hills, Hyderabad.collected towards future payment of property tax on property bearing plot No. 23 ,Road No. 12, Banjara Hills, Hyderabad.

l.A. NO: 1 OF 201S(WPMP. NO: 41 067 0F 2015)

l.A. NO: 1 OF 201S(WPMP. NO: 41 067 0F 2015)

Petition under Section 1 51 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tosuspend all further proceedings or actions of the Respondents pursuant to thedemand notice bill No.100064124 for property tax for the assessment year 2015-16 pending disposal of the above writ petition.

Counsel for the Petitioners: M/s. PREETHI FOR SRt V.HARI HARANCounsel for the Respondent Nos.1 & 2: SRI MIDDE ARUN KUMAR. SC FORGHMCCounsel for the Respondent No.3: GP FOR MCPL ADMN-URBAN DEVThe Court made the following: ORDER

THE HOII'BLE THE CHIEF JUSTICE ALOK ARADHE

AND

THE HON'BLE SRI JI'STICE J. SREENTVAS RAOWRIT PETITION No.3177O ol2015

ORDER.' eer the Honble si Ju.stie J. Sreeniuas Ro.o)

Petitioner filed this writ petition questioning the actionof the respondents in issuing demand notice for payment ofproperty tax contrary to the Division Bench decision oferstwhile High Court of Andhra Pradesh at Hyderabad inW.P.Nos.31515 of ?OLO and 22115 of 2Ol3 dated11.10.2013.

2. Heard Ms.Preethi, learned counsel representingSri V.Hari Haran, learned counsel for the petitioner, and [Sri]Midde Arun Kumar, learned Standing Counsel for theGreater Hyderabad Municipal Corporation, for therespondents.

3. Facts giving rise to filing of this writ petition rise to filing of this writ petition to filing of this writ petition filing of this writ petition this writ petition writ petition petition brieflystated are that petitioner was the absolute owner [and]possessor of the land bearing plot No.23, Road No.12, Facts giving rise to filing of this writ petition rise to filing of this writ petition to filing of this writ petition filing of this writ petition this writ petition writ petition petition briefly Banjara Hills, [Hyderabad, ][admeasuring approximately ][610]and [the ][sarne ][was ][purchased ][in ][the ][year ][1968 ][and]sq. yards in the said [property, he ][erected ][a small ][tin ][shed ][without ][any]RCC roof for [the ][purpose ][of ][securit5r ][personnel ][to ][safeguard]the electric [connection ][and ][meter' ][The ][subj ][ect land ][is ][an]and [vacant ][land. ][Respondent ][Nos'l ][and ][2 ][lllegalTy]open demanded and [collected ][vacant ][land ][tax ][since ][2OO9-201O ][to]2Ol3-2O14 ald [he paid ][an ][amount ][of Rs'5,76,991/- for ][the]said period. [Petitioner ][submitted ][representations ][on]O2.O4.2O1tL and [14.07.2015 ][requesting ][the ][respondent]authorities to [refund ][the vacant ][land tax paid ][by ][him, ][as the]subject larrcl is [not liable for ][payment of ][tax ][as ][per ][the ][order]passed by the erstwhile [High ][Court ][of ][Andhra ][Pradesh ][at]in [W.P.Nos.315i5 ][of ][2O1O ][and ][22115 ][of ][2013]Hyderabac dated 11. [t0.20 ]13. [In ][spite ][of ][repeated ][requests made ][by]petitioner, the respondent [authorities ][have ][not ][refunded ][the]said amolrnt, on [the ][other hand ][issued ][demand ][notice ][lor]payment of the property [tax ][for the ][assessment ][year ][20 15-]2O 16. Hence, [petitioner ][frled ][the ][present ][writ ]Petition'

4. Submissions of learaed counsel for the [petitioner:]

4.1. l,earned counsel for the petitioner submitted [that ][the]subject land is open and vacant land and [the ][respondent]authorities ought not to have collected the vacant [land tax of]an amount of Rs.5,76,991/- from 2OO9-2O|O [to ][2OI3-2O14.]In spite of the representations submitted by [petitioner ][dated]O2.O4.2O12 and 14.07.2015, the respondent authorities [have]not taken any steps to consider the claim [of ]the [petitioner ][for]refund of the above said amount, on [the other ][hand ][issued]demand notice and the same is contrary [to ][law.]

4.2. In support of his contention, he [relied ]upon [the decision]of erstwhile High Court of Andhra [Pradesh ][at ][Hyderabad ][in]K. Rajiv v. The Government of [Andhra ][Pradesh, Rep- ][by]its Secretary and two othersl.

5. Submissions of learned Standing [Counsel ][for ][the]respoadents:

karned Standing Counsel submitted [that ][the ][subject]property is liable for pa5rment of vacant [land tax ][and ][the]

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respondent authorities had rightly issued demand notice forpayment of tax and the petitioner is not entitled for tl.e reliefsought in the writ petition. He submitted that respondentNos.l and 2 will consider the representations submitted bypetitioner in accordance with law and requested this Court togrant reasonable time.

Analysis:

6. This Court considered the rival submissions made bythe respective parties and perused the records. Admittedly,this Court in K. Rajiv (supra) while considering theprovisions of Greater Hyderabad Municipal Corporation Act,1955 (hereinafter referred to as the ActJ and the HyderabadMunicipal Corporation (Assessment of Properfy) Tax Rules,1990, specihcaily held that the scheme of taxation in the Act,levying of tax on the vacant lards other than the landappurtenar.t to the buildings as provided under Section21212) of the Act is ultra uires, unauthoiz.ed and illegal.

7. Admittedly, in the case on hand, the petitionerspecifically clSimed that the subject propert5r is open and vacant land and he has not [made ]any [construction ][except ][a]sma.ll tin shed without any [RCC ]roof. It [reveals ][from ][the]record that petitioner has submitted [representations ][to]respondent No.2 on O2.O4.2O12 and [14.07.2015 ][for ][refund ][of]the tax, which was already paid by him for the [years ][from]2OO9-2O|O to 2Ol3-2O14 to an amount of [Rs.5,76,991/- ][by]the of the decision of this [Court ][in ][K. ][Rajiv]enclosing copy (supra). However, the respondent authorities [have ][not]passed any order.

8. It is relevant to mention that whether in [the ][subject]property, the petitioner made construction or it is open [and]vacant land, is a disputed question of fact [and ][the ][same]cannot be adjudicated at this [juncture ][in ][the ][writ ][petition ][on]the ground that the respondent authorities [have ][not ][filed]colrnter afhdavit nor [passed ]any [order on ][the ][representations]submitted by petitioner.

g. Hence, this Court is of the [considered view ][and ][to ][meet]the ends of [justice, ]respondent [Nos.1 ][and ][2 ][are ][directed ][to]consider the representations [submitted ][by ][petitioner ][dated]

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O2.O4.2O12 arrd 14.07.2015 [and ][pass ][speaking ][order, ][by]duly taking into consideration [the ][decision ][passed ][by ][the]Division Bench of this [Court ][in ][K. ][Rajiv ][(supra), ][within ][a]period of two months from the [date ][of ][receipt of a.copy ][of ][this]order, after giving opportunity [to ][the ][petitioner ][Nos.2 ][to ][4]including personal [hearing.]

10. With the above direction, the [writ ][petition ][is ][disposed]of. No costs.

Miscellaleous petitions, pending if any, shall stand closed.

SD/. P.PADMANABHA REDDYASSISTANT REGISTRAR

'l\//TRUE COPY//1\- --SECTION OFFICERTo'1. The commis,s.ioner, Greater Hyderabad Municipar corporation, Lower TankBund Road, Hyderabad2. The. Deputy cr5mmissioner, Greater Hyderabad Municipal corporation circle-10, Hyderabad3' The Principal Secretary, MA and UD Dept., secretariat, Hyderabad, State ofTelanagana.4. One CC to SRI V.HAR| HARAN. Advocate tOpt.tct5. One CC to SRt MTDDE ARUN{UMAR, SC'FOR dnMC 6. lwo ccs to Gp FoR MCPL ADMN-URBAN oev, Higrr iourt topuclroi tne state ofTelangana, at Hyderabad. [OUT]7. Two CD CopiesPSK.PSK

HIGH COURT

DATED:31 t12t2024

ORDER

WP.No.31t70 ot 2015 [|F]1[t\][E, ][ST.r15](('eo3 [0 ][J[\ ][?iz'x]Iot Dg5narctr'

DISPOSING OF THE WRIT PETITIONWTHOUT COSTS

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