HON'BLE SRI JUSTICE T.AMARNATH GOUD
C.M.S.A.Nos.5 & 4 OF 2019
COMMON JUDGMENT:
1. The 2nd respondent-Deputy Commissioner, GHMC is present
physically before this court.
2. Since the issue involved and the parties in these appeals are one and the same, they are being disposed of by this common judgment.
3. These appeals are filed against the judgments dated 14.02.2019 and 18.02.2021 in M.A.Nos.99 and 100 of 2018 respectively on the file of the Chief Judge, City Small Causes Court, Hyderabad, whereby the said M.As filed by the appellants herein were allowed-in-part and the demand notices dated 10.04.2018 issued by the 2nd respondent herein were set aside.
4. According to the case of the appellant, originally, the tax was Rs.848/- per annum up to the period 2015-16 and later it was enhanced to Rs.15,530/- for the years 2016-17 arbitrarily without issuing any notice of enhancement on the appellant and considering the objections filed by the appellant about the enhancement of the property tax.
5. The only ground on which the Court below allowed the appeals in part is that the 2nd respondent has not complied with the provisions of Sections 218 to 223 of the Greater Hyderabad Municipal Corporation Act, including giving of reasonable opportunity of hearing, recording the statement of the appellant, considering the 2 objections and passing the assessment orders by duly assigning reasons for revision of the property tax.
6. This court is in agreement with the judgment passed by the court below. The matters are, accordingly, remanded to the 2nd respondent for the purpose of re-assessing the property tax by taking into consideration the objections to be filed by the appellant in both the appeals within a period of two weeks from the date of receipt of a copy of this order.
7. Accordingly, civil miscellaneous second appeals are disposed of as stated above. No costs.
8. Miscellaneous petitions, if any pending, in these appeals shall stand closed.
______________________ T.AMARNATH GOUD, J Date: 24.09.2021 Lrkm