ORDER :

1. This writ petition is filed seeking to declare the action of the Greater Hyderabad Municipal Corporation, Hyderabad (GHMC) in insisting the petitioner to pay property tax of Rs.65,15,695/- (Rupees sixty five lakhs fifteen thousand and six hundred and ninety five only) towards his property bearing H.No.8-2-293/82/A/735, Road No.36, Jubilee Hills, Hyderabad, without following due process of law as illegal, arbitrary, in violation of Articles 14, 21 and 300A of the Constitution of India and against the principles of natural justice and also in violation of the Greater Hyderabad Municipal Corporation Act 1955 (GHMC Act).

2.1. It is submitted that the petitioner is owner of the house bearing No.8-2-293/82/A/735, Road No.36, Jubilee Hills, Hyderabad. The petitioner approached respondent No.2 - the Commissioner, GHMC, for the purpose of building permission on the subject property. The petitioner was informed that there are arrears of property tax to a tune of Rs. 65,15,695/- and the said amount represents arrears of property tax from 2009 onwards in respect of the subject property. Hence, respondent No.2 insisted the petitioner to pay property tax. The petitioner sent notice dated 22.11.2021 to the GHMC on 22.11.2021 expressing his willingness to pay the property tax for the current year and past two years.

2.2. It is submitted that as per the judgement of this Court in C.E. Cooper v. Municipal Corporation of Hyderabad, 1997 (5) ALT 466 (DB) and V.K. Roy v. Commissioner, Municipal Corporation of Hyderabad, 2002 (4) ALD 711 (DB) GHMC is not entitled to recover arrears of property tax beyond three (3) years. In the similar circumstances in W.P. No.12391 of 2021, by taking into consideration the law laid down by this Court, demand notice issued to the petitioner therein was set aside by this Court.

3.1. Respondent No.3 - the Deputy Commissioner, GHMC, filed counter affidavit contending that the petitioner neglected to pay the property tax to the GHMC intentionally even after receipt of tax demand notices in respect of the subject property as per the GHMC Act. The petitioner was issued regular telephone messages to pay the property tax. The assessed payment history of the petitioner was verified with reference to PTIN 1100856069 and found that the petitioner has paid Rs.6,32,370/- on 11.03.2022 towards part payment of property tax. After adjustment of the said amount, the petitioner is due the following amounts towards arrears of property tax:

3.2. It is submitted that as per Section 276 of the GHMC Act 1955, the property tax due is being recovered from the petitioner. The petitioner has let out the subject property to a car showroom viz., Luxury Ridez.

3.3. Subsequently, additional counter affidavit has been filed by respondent No.3 stating that the petitioner is liable to pay latest dues as under:

3.4. It is submitted that the petitioner was using the subject property for commercial purpose and property tax demand is generated on the subject property bearing PTIN 1100856069. The petitioner is trying to mislead this Court, and therefore, the writ petition is liable to be dismissed.

4. Heard Mr. E. Venkata Siddhartha, learned counsel for the petitioner, and Mr. M. Arun Kumar, learned standing counsel for GHMC, and perused the material on record.

5. The learned standing counsel for GHMC furnished current assessment payment history of the subject property which shows that the petitioner is liable to pay Rs.92,81,361/- (Rupees ninety two lakhs eighty one thousand and three hundred and sixty one only) towards arrears of property tax.

6. In W.P. No.39694 of 2012 dated 21.03.2024, a Division Bench of this Court held as under:

“7. The Division Bench of this Court in V.K.Roy (supra) has held that under Sections 23 and 278 of the Hyderabad Municipal Corporation Act, 1950, property tax can be recovered as arrears of land revenue. However, the recovery can be resorted to as arrears of land revenue only for the amount payable within three years prio