THE HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY WRIT PETITION No.10961 OF 2025 ORDER : (ORAL)

This writ petition is filed by the petitioner seeking the following relief:

“… to issue a Writ or order/s more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in insisting the petitioner to pay property tax for the entire 8382 Sft vide PTIN No.100515698 as being illegal, arbitrary and unconstitutional and consequently direct the respondents to collect the property tax from the petitioner for the extent of 3200 Sft only in respect of Office Space situated in 5-9-189/206, Lenanine Estate, Gunfoundry, Abids, Hyderabad and be pleased to pass …”

2. Heard Ms. Srivani Vutla, learned counsel for the petitioner, and Mr. Arun Kumar Midde, learned standing counsel for Greater Hyderabad Municipal Corporation (GHMC), appearing for respondent Nos.2 and 3.

a tenant of Commercial Space No.201 admeasuring 3200 square feet, in second floor in the premises No.5-9-189, Lenanine Estate, Gunfoundry, Abids, Hyderabad. Petitioner is running Vocational Junior College in the said premises and it also has several other shops. The owner of the subject property has requested the respondent authorities to collect the property tax from the tenants as per the measurements of the each shop. Petitioner has paid an amount of Rs.1,68,150/- (Rupees one lakh sixty eight thousand one hundred and fifty only) towards property tax in 2013, as demanded by the GHMC authorities vide Receipt No.019117010313301 and cheque No.878598 on 01.03.2013. Subsequently, petitioner has also paid an amount of Rs.2,32,788/- (Rupees two lakhs thirty two thousand seven hundred and eighty eight only) vide Receipt No.01911701090215169 and cheque No.621835 on 09.02.2015.

has paid an excess amount than its liability and has been requesting the GHMC authorities to adjust the property tax paid in excess by the petitioner for the future assessment years. Despite several requests made by the petitioner, necessary action has not been taken by the GHMC authorities. Now, GHMC authorities are insisting the petitioner to pay the property tax for the entire plot area of 8382 square feet in respect of the subject property.

5. As per the assessment history of the property tax pertaining to subject property furnished by the learned standing counsel for GHMC, the total arrears along with the interest of property tax for premises No.5-9-189/206-209, Lenanine Estate, Gunfoundry, Abids, Hyderabad, from the years 2008-09 to 2024-25 is Rs.63,35,493/- (Rupees sixty three lakhs thirty five thousand four hundred and ninety three only). Further current half yearly property tax payable is Rs.64,638/- (Rupees sixty four thousand six hundred and thirty eight only) and total tax of Rs.1,29,276/- (Rupees one lakh twenty nine thousand two hundred and seventy six only) is payable for the current year i.e., 2025-26.

has paid Rs.1,68,150/- on 01.03.2013 and Rs.2,32,788/- on 09.02.2015 towards property tax. Petitioner has in fact paid an excess amount and also submitted a representation dated 25.03.2025 requesting the GHMC authorities to adjust the excess amount paid by the petitioner towards property tax for the subsequent assessment years.

7. Without entering into the merits of the case, the writ petition is disposed of, directing respondent Nos.2 and 3 to consider the representation of the petitioner dated 25.03.2025, and pass orders, in accordance with law, by affording opportunity of hearing to the petitioner, as expeditiously as possible, preferably within a period of four (4) weeks from the date of receipt of a copy of this order.

There shall be no order as to costs.

As a sequel thereto, miscellaneous applications, if any, pending in this writ petition stand closed.

______________________ B. VIJAYSEN REDDY, J April 10, 2025.

MS