THE HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY WRIT PETITION No.35996 OF 2025 ORDER : (ORAL)

This writ petition is filed by the petitioner seeking to declare the action of respondent No.3 in not considering her representations dated 19.08.2025 and 18.07.2016 for reassessment of property tax from 2015-16 onwards in respect of the property bearing Door Nos.5-9-250, 257/C/31, 32 and D.No.5-9-250, 257/C/33, 34 situated at Abids, Hyderabad, as being illegal, arbitrary.

2. Heard Mr. Kongala Mohan Goud, learned counsel for the petitioner, Mr. Midde Arun Kumar, learned standing counsel for the GHMC, appearing for respondent Nos.2 and 3.

3. The petitioner claims to be the owner of the property bearing Door Nos.5-9-250, 257/C/31, 32 and D.No.5-9-250, 257/C/33, 34 situated at Abids, Hyderabad. It is stated that demand notice vide Cir-8/2013-14/324 and Cir-8/2013-14/325 dated 07.11.2013 was issued in the name of previous owner by name, M/s. Singh Poultry Private Limited, demanding to pay an amount of Rs.1,51,359/- and Rs.1,75,539/- towards property tax arrears. Aggrieved thereby, the petitioner filed Municipal Appeal Nos.463 and 461 of 2013 under Section 282 of the Greater Hyderabad Municipal Corporation Act 1995 (for short ‘GHMC Act’) before the learned City Small Cause Court, Hyderabad (trial Court). The appeals were allowed by the judgment dated 17.11.2015 setting aside the impugned demand notices dated 07.11.2013.

4. It is stated that thereafter the petitioner had been paying the property tax regularly as per the orders of the trial Court. The petitioner initially submitted representation on 18.07.2016 and recently on 19.08.2025 for reassessment of the property tax.

However, so far, no action has been taken.

5. Learned standing counsel for the GHMC submitted that the property claimed by the petitioner is assessed in the name of M/s. Singh Poultry Private Limited bearing D.Nos.5-9- 250,257/C/33, 34 situated at Abids, Hyderabad. As per the statement of accounts placed on the record, the owner - occupier of the property is liable to pay arrears of property tax from 2008-09-2 till 2024-2025-2. The total arrears payable by the petitioner - occupier is Rs.8,60,456/-, out of which Rs.3,03,103/- is the tax amount and Rs.5,57,353/- is the interest on arrears. Further, the petitioner is liable to pay the property tax of Rs.20,853/- for the current financial year 2025-26.

6. It appears that there is no demand notice issued to the petitioner for the past more than ten (10) years after disposal of M.A. Nos.463 and 461 of 2013 by the judgment dated 17.11.2015. Grievance of the petitioner is that order passed by the trial Court in M.A. Nos.463 and 461of 2013 has not been complied with. The statement of tax assessment furnished by the learned standing counsel apparently contains the arrears of property tax related to the demand notices dated 07.11.2013, which were already set aside by the trial Court in the above municipal appeals.

7. In view of the above, without entering into the merits of the case, taking note of the fact that the M.A. Nos.463 and 461 of 2013 were allowed by the judgment dated 17.11.2015, and grievance of the petitioner is that her representation for reassessment of the property tax is not being considered, the writ petition is disposed of, directing respondent No.3 to consider the representation of the petitioner dated 19.08.2025 for reassessment of the property tax in respect of the property bearing Door Nos.5-9-250, 257/C/31, 32 and D.No.5-9-250, 257/C/33, 34 situated at Abids, Hyderabad, and pass orders, in accordance with law, by affording opportunity of hearing to the petitioner, subject to the condition of the petitioner depositing Rs.3,00,000/- within a period of ten(10) days from the date of receipt of a copy of this order. The amount so paid by the petitioner, shall be adjusted towards the property tax that shall be assessed pursuant to this order. There shall be no order as to costs.

As a sequel thereto, miscellaneous applicati