Petitioner has challenged in this Writ Petition, proceedings B.A.No.11343/2013/DCP-I/G1 dt.08-01-2018 issued by the Greater Visakhapatnam Municipal Corporation (2nd respondent herein) asking the petitioner to pay up-to-date Vacant Land tax for releasing the mortgaged properties and for issuance of Occupancy Certificate for the Gated Community Villas constructed by it pursuant to building permission granted on 10-01-2014 to it by 2nd respondent, which was revised from time to time.

2. The petitioner is a Company incorporated under the Companies Act, 1956 and is engaged in the business of development of land by way of layouts, Gated Community Villas and construction of residential and commercial complexes.

3. The petitioner is the owner of land in Sy.Nos.331/6P, 7P, 8P, 9P and 336P of Madhuravada Village, Visakhapatnam.

4. It applied for building permission for construction of Gated Community Villas to the 2nd respondent on 12-03-2013. On 10-01-2014, building permission was granted for construction of 54 villas for residential use having G+2 floors along with amenities vide permission B.A.No.11343/2013/DCP-I/G1 dt. 10-01-2014. Petitioner was directed to pay Vacant Land tax @ Rs.17,83,469/- per year for three years vide assessment No.3245/250 dt. 23-09-2013 i.e. Rs.53,50,407/-. According to the petitioner, it paid the said amount under protest on 23-12-2013 though it is not liable to pay the same in view of the Memo No.15114/M1/2013 dt.15-02-2014 issued by the Government of Andhra Pradesh instructing all Municipal Corporations throughout the State to collect Vacant Land tax only for one year at the time of issuance of building permission.

5. After making such payment under protest on 23-12-2013, the petitioner proceeded with construction and also applied for revision of plan on 13-08-2014 to the 2nd respondent. The 2nd respondent then gave an endorsement dt. 19-09-2014 again demanding interalia up-to-date payment of Vacant Land tax as a condition precedent for sanctioning revised plans submitted by petitioner.

6. Petitioner questioned the same in W.P.No.3445 of 2015. The said Writ Petition was disposed of on 18-02-2015 directing the petitioner to make a representation to the 2nd respondent and the 2nd respondent was directed to pass a speaking order after hearing the petitioner within eight (08) weeks.

7. Petitioner then gave a representation on 01-07-2015 to the 2nd respondent and requested for refund of the amount of Rs.53,50,407/- collected from it.

8. The 2nd respondent did not pass any order, but the revised plans were sanctioned in favour of the petitioner without insisting for any further payment of Vacant Land tax.

9. Petitioner then filed W.P.No.13092 of 2017 before this Court seeking a direction to the 2nd respondent for refund of the amount, which according to it, was illegally collected by 2nd respondent, along with interest. The said Writ Petition is pending.

10. Petitioner, having completed construction of the 54 gated community villas, applied by its letter dt.26-10-2017 to 2nd respondent for issuance of occupancy certificate and also for releasing the mortgaged properties.

11. To this, the 2nd respondent gave endorsement on 08-01-2018 asking the petitioner to pay up-to-date Vacant Land tax in order to consider its request. This is assailed by petitioner in this Writ petition.

12. While the issue in W.P.No.13092 of 2017 relates to payment of Vacant Land tax for the period prior to 10-01-2014, when permission was initially granted to the petitioner, the issue in the instant Writ Petition relates to the period thereafter.

CONTENTIONS OF PETITIONER

13. It is the contention of the petitioner that once the permission for construction of Gated Community Villas was granted and construction commenced, the 2nd respondent is not entitled to levy Vacant Land tax since land ceased to be vacant and was being utilized for making construction as per permission granted to it, and therefore the question of paying any Vacant Land tax afte