The imposition of urban vacant land tax on charitable institutions must comply with principles of natural justice and jurisdictional authority as per constitutional provisions.

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (SPECIAL ORIGINAL JURISDICTION)

THURSDAY ,THE NINETEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE .'PRESENT:

THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO.-7947 OF 2025 Between.I yadalla Pitchaiah chetty charities Association, (Estd. 22.10.1920), Rep. by its secretary & Founder Family Member, office at FIat No. 502, 5th Floor, Padmaja Residency, cooperative colony, Kadapa -516 001.

Petjtf-oner AND

1. The State ofAndhra pradesh, Rep. by its principal Secretary, Municipal Administration AND Urban Development Department, secretarl'at, at Velagapudi, Amaravathj, Guntur DistrI-Ct.

2. The MunI-CjPaI Administration commissioner, Kadapa.

3. The Municipal corporation, ysR Kadapa, Rep by its commI-SSiOner.

Respondents petition under Ar{jcle 226 of the constI-tu{jOn Of lndI-a jS filed praying that in the circumstances stated in the affI|daVit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one I'n the nature of WRIT OF MANDAMUS declaring the proceedings jn the 3rd respondent in Roc No. R/363/A2/N2/2025 dated ll.03.2025, l'mposing A I-++

urban vacant land tax vide (1) Notice No. SN.1013215280.1013006831 dt.

o6.07.2024 for Rs.1,ll,798.00. (2) Notice No. SN.1013215286.1013006830 dt. o6.07.2024 for Rs. 1,ll,798.00. (3).Notice No. SN. 1013215287. 1013006814 dt. 06.07.2024 for Rs. 1,ll,798.00 and (4).Notice No. SN. 1013215229.1013006828 dt. 06.07.2Q24 for Rs.1,ll,798.00. Together total a sum of Rs. 34,42,522.00 (Rupees Thirty four lakhs forty two thousand five hundred and twenty two only) up to March 2025, while refusing tO grant exemption being char-ltable Institution, being badl 'lllegal, arbitrary, discriminatory, contrary to the provisions of Municipal Corporation Act 1955 , in v-lolation Of Principles Of Natural Justice, Without juriSd'lCt-Ion, besides ViOlatiVe of Articles 14 & 300A of Constitution Of India and Seeking tO Set aS'lde the Same. lANO:

pet'ltion under section 151 CPC is i-lled Praying that in the C-lrCumStanCeS stated in the affidav-lt filed in support of the petition, the High Court may be pleased to suspend the operation of proceedings of 3rd respondent in Roc No. R/363/A2/N2/2025 dated ll.03.2025, imposing urban Vacant land tax Vide (1)

Notice No. SN.1013215280.1013006831 dt. 06,07.2024 for Rs.1,ll,798.00.

(2) Notice No. SN. 1013215286. 1013006830 dt. 06.07.2024 for Rs.1,ll,798.00. (3).Notice No. SN.1013215287.1013006814 dt. 06.07.2024 for Rs. 1,ll,798.00 and (4).Notice No. SN. 1013215229. 1013006828 dt. o6.07.2024 for Rs. 1,ll,798.00. Together total a Sum Of Rs. 34,42,522.00 (Rupees Thirty four Lakhs forty two thousand five hundred and twenty two only) up to March 20257 Pending disposal Of WP 7947 of 20257 On the file Of the' High Court.

The petit-Ion coming On for hearing, upon Perusing the Petition and the affidavit filed in support thereof and the earlier order of the High Court dated 27.03.2025l made herein and upon hear|lng the arguments Of sri v v N NARASIMHAM Advocate for the Petitioner, GP FOR MUNCIPAL ADMN AND URBAN DEV AP for the Respondent No.q ; Sri P. Vengala Reddy, Standing Counsel for the Respondent Nos.2 & 3 and the Court made the following.

ORDER:

l{Learned Standing Counsel submits that he has filed Counter Affidavit, but the same is not in the file.

Registry is directed to put the Counter Affidavit fl'led by the Respondents in the file by the next date of hearing.

Interim order granted earlier is extended for a further period of 12 weeks-

Post on 03.07-2025."