HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY WRIT PETITION No.6758 OF 2019

ORDER :

This writ petition is filed by the petitioner seeking to declare the action of the respondents in proposing to recover a sum of Rs.32,96,197/- towards arrears of property tax under PTIN.No.1100857748, as being illegal, in violation of principles of natural justice and Article 14 of the Indian Constitution.

2.1. The case of the petitioner is that she is the owner of the property bearing Municipal No.8-2-293/82JIII/479 situated at Jubilee Hills, Hyderabad, by virtue of registered sale deed bearing document No.3081 of 2005 dated 02.08.2005. She obtained building permission and proceeded with construction. As there was interference in the construction by respondent No.2, the petitioner filed a suit in O.S. No.2473 of 2011 on the file of the learned IV Junior Civil Judge, Hyderabad, wherein ad-interim injunction order was passed against respondent No.2 restraining him from interfering with construction of the petitioner over the suit property. Respondent No.2 did not choose to file written statement in the said suit. That, without assessing the value of the property, respondent No.2 issued demand notice dated

13.01.2015 demanding the petitioner to pay property tax to the tune of Rs.9,05,693/-, which included arrears and interest till

31.03.2015.

2.2. It is submitted that the property tax was assessed treating the entire building as commercial property. The petitioner’s building consists of Ground + 2 upper floors. That only ground floor is being used for commercial purpose and the other two floors are being used for residential purpose.

2.3. The petitioner filed Municipal Appeal being M.A.No.110 of 2015 before the learned Chief Judge, City Small Causes Court, Hyderabad, challenging the abnormal enhancement of property tax. In the said M.A., vide order dated 25.02.2015 in I.A.No.174 of 2015, interim stay of all further proceedings in pursuance of the impugned demand notice dated 13.01.2015 was granted subject to the petitioner paying a sum of Rs.1,50,000/- on or before 27.03.2015. Pursuant to the said order, the petitioner paid Rs.1,50,000/- on 16.03.2015. Eventually, the Municipal Appeal filed by the petitioner was allowed by the order dated 30.06.2017 setting aside the demand notice dated 13.01.2015 and remanding the matter to the respondent Corporation to assess the property tax of the suit property afresh in accordance with the procedure under Sections 220 to 223 of the Greater Hyderabad Municipal Act, 1955 (for short ‘GHMC Act’) on condition that the petitioner shall pay 40% of the amount claimed in the demand notice by giving credit to the amount paid by her as per the orders in I.A.No.174 of 2015 dated 25.02.2015.

3. Heard Ms. P.V.V.B. Rajeswari, learned counsel, representing Mr. P. Vinayaka Swamy, learned counsel for the petitioner, and Mr. Midde Arun Kumar, learned Standing Counsel for GHMC, appearing for respondent No.2.

4. Learned counsel for the petitioner submitted that in compliance of the order dated 30.06.2017 in M.A.No.110 of 2015, the petitioner remitted a sum of Rs.2,12,278/- on 25.11.2017. In total, the petitioner paid a sum of Rs.3,62,278/- out of the original demand of Rs.9,05,693/-. Learned counsel further submitted that without complying with the order dated 30.06.2017 in M.A.No.110 of 2015, surprisingly, on 27.03.2019, the Officers of respondent No.2 came to the suit property and demanded a sum of Rs.32,96,197/- towards arrears of the property tax from the year 2012-2013 to 2018-2019 and threatened to seize the suit property and also to demolish the same if their demands are not met immediately. It is contended that the action of respondent No.2 is highhanded and contrary to the provisions of the GHMC Act and also the orders passed by the learned Chief Judge, City Small Causes Court, Hyderabad, in M.A.No.110 of 2015 dated

30.06.2017.

5. Learned Standing Counsel appearing for respondent No.2 submitted that the suit property comprises Grou