SYED SHAH MOHAMMED QUADRI, J.

( 1 ) PETITIONER is a private limited company registered under the Indian companies Act. It has been incorporated for the purpose of construction of buildings, flats and selling the same. One such venture undertaken by the petitioner is a building bearing Municipal No. 1-7-281 to 283/1. On that site, the petitioner constructed a commercial complex. The subject matter of dispute, in this case, is demand for municipal tax in respect of the cellar of the complex, which is alleged to have been let out by the petitioner. The tax was assessed under the provisions of the Hyderabad Municipal Corporation Act, 1955 (for short the Act ) with effect from 1-10-1989 and the arrears of tax till 31-3-1995 amounting tors. 1,57,464/- is now in dispute. Inrespect of the said demand, the petitioner seeks a Writ of Mandamus to quash the said demand notice.

( 2 ) NOTICE before admission was taken by the learned Standing Counsel for the respondents and a counter-affidavit is filed by the respondents. In the counter-affidavit, it is, inter alia, stated that the allegation that ten petty dealers are doing business in electronics and electrical goods in an extent of 2,000 Sq. f

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