THE HON'BLE SRI JUSTICE T. VINOD KUMAR
Writ Petition No.28446 of 2023
ORDER:
This Writ Petition is filed for issuance of a Writ of Mandamus to declare the action of respondent Nos.2 and 3 in not considering the representation given by the petitioner to respondent No.2 on 22.08.2023 in issuing demand, internet history, notices and letters on PTIN No.1100622030 in respect of petitioner's brother property to extent of 290 square yards as GHMC assessed and allotted house number as #6-3- 1218/36 situated at Kundan Bagh, Hyderabad, without following due process of law, as illegal, arbitrary and in violation of Articles 14, 21 and 300A of the Constitution of India.
2. Heard learned counsel for the petitioner, learned Government Pleader for Municipal Administration and Urban Development appearing for respondent No.1; and Sri K.Siddharth Rao, learned Standing Counsel, appearing for respondent Nos.2 to 5 and with their consent, the Writ Petition is taken up for hearing and disposal at the stage of admission.
3. Petitioner contends that the respondents-authorities are making a demand for payment of property tax in respect of petitioner's brother property bearing H.No.6-3-1218/36 situated at Kundan Bagh, Hyderabad, for a period from 2009-10 second half onwards till 2022-23 second part, and that the respondents-authorities cannot demand arrears of property 2 tax beyond a period of three years and therefore, the demand being raised by the respondents-authorities on the owner of the building beyond the period of three years is unsustainable.
4. Petitioner further contends that subsequent to purchase of the aforesaid property of the petitioner's brother in the year 2007, the said property has been demolished and there exist only a vacant plot of land and therefore, the demand of property tax is illegal.
5. Per contra, learned Standing Counsel appearing on behalf of the respondents would submit that a coordinate Bench of this Court in C.M.S.A.Nos.1, 3, 4 and 5 of 2021 by common judgment dated 25.11.2022, having regard to the provisions of Section 278-A of the Greater Municipal Corporations Act, 1955, had held that the demand for recovery of arrears of property tax can be made up to 9 years and not beyond the period of 9 years from the date of due, and therefore, the demand made by the respondents-authorities on the owner of the property is valid.
6. Learned Standing Counsel would further contend that though the petitioner claims to have demolished the property subsequent to its purchase in the year 17.04.2007, no intimation of demolition has been given to the respondents-authorities and thus, the claim of the owner of the building that there exist no building cannot be accepted. 3
7. I have taken note of the respective contentions urged.
8. At the outset, it is not shown to this Court that the petitioner has demolished the subject property after issuing intimation/notice to the respondents-authorities and in the absence of any such material being placed before this Court, the claim of the petitioner demolishing the building after issuing notice and calling upon the respondents-authorities not to cause any assessment of property of tax cannot be accepted.
9. Further, as per the ratio laid down by a coordinate Bench of this Court in C.M.S.A.No.1, 3, 4 and 5 of 2021, the claim of the petitioner that no demand of property tax can be made beyond a period of three years cannot be accepted and thus, the demand of the property tax made by the respondents-authorities for a period of 9 years cannot be found fault with. Thus, any demand made by the respondents beyond a period of 9 years from the date of due would have to be held as illegal.
10. Accordingly, having regard to the order of this Court in C.M.S.A.No.1, 3, 4 and 5 of 2021, the respondents-authorities are directed to collect the property tax in respect of the property bearing H.No.6-3- 1218/36 situated at Kundan Bagh, Hyderabad for a period of 9 years from the date the said amount of property tax has fallen due.
11. Subject to the above direction, the Writ Petition is disposed of. 4
12. Miscellaneous petitions, if any, pending in this writ petition shall stand closed. No order as to costs.
___________________ T. VINOD KUMAR, J Date:11.10.2023 GJ