Smt.Indira Narayan, vs The Commissioner
2021 Latest Caselaw 2775 Tel

        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

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