Property tax assessment or reassessment under Section 225(4) of the Greater Hyderabad Municipal Corporation Act, 1955, requires the issuance of a notice and providing the affected party an opportunity for a hearing to comply with the principles of natural justice.

ORDER:

Heard Sri M.V.S. Suresh Kumar, learned Senior Counsel appearing on behalf of Sri M.V. Pratap Kumar, learned counsel for the petitioner, and Sri G. Madhusudhan Reddy, learned Standing Counsel appearing for respondent No.2. With the consent of both the parties, the writ petition is taken up for disposal at the admission stage itself.

This writ petition has been filed seeking the following prayer:-

“to issue a writ, more particularly in the nature of Mandamus declaring the action of the 2nd Respondent in issuing the Notice of Demand dated 13.02.2026 bearing Notice No. CMC/NC-45/A/1/2026 to the Petitioner demanding the Petitioner to make the payment of an amount of Rs.98,42,022/- (Rupees Ninety-Eight Lakhs, Forty-Two Thousand and Twenty-Two only) towards property tax for the years 2025-2026 in relation to the property of the petitioner bearing PTIN No.1262610281, i.e., land admeasuring Acres 7-00 Guntas of Vattinagulapally Village, Gandipet Mandal, Ranga Reddy District, and the subsequent notice dated 23.03.2026 bearing Notice No. CMC/NC-45/A/1/2026, as being illegal, arbitrary and violative principles of natural justice, and of the rights of the Petitioner under the Constitution of India, and consequently to set aside the Notice of Demand dated 13.02.2026 issued by the 2nd Respondent bearing Notice No. CMC/NC-45/A/1/2026, as well as the subsequent notice dated 23.03.2026 bearing Notice No. CMC/NC-45/A/1/2026 and to pass such other order(s) that this Hon’ble Court may deem fit and proper in the interests of justice....”

The case of the petitioner, in brief, is that the petitioner company purchased land admeasuring Acs.7-00 guntas situated at Vattinagulapally Village, Gandipet Mandal, Ranga Reddy District, vide registered Sale Deed dated 21.08.2006 and obtained necessary permissions for construction over the subject property. It is submitted that the petitioner has been regularly paying property tax to the concerned Municipality. The case of the petitioner is that the respondent No.2 issued demand notice dated 13.02.2026 demanding Rs.98,42,022/- towards property tax for the year 2025-2026. Questioning the same, the petitioner submitted explanation dated 25.02.2026 requesting withdrawal of the said demand notice. According to the petitioner, without considering the explanation and without affording opportunity of hearing, the respondents issued subsequent notice dated 23.03.2026 revising the tax demand. Aggrieved by the action of the respondents in issuing the impugned notices allegedly in violation of principles of natural justice, the petitioner filed the present writ petition..

Learned Senior Counsel appearing for the petitioner submits that under Section 225(4) of the Greater Hyderabad Municipal Corporation Act, 1955, the Commissioner may assess or reassess the property tax only after issuing notice and affording an opportunity to the affected party to submit their objections to the proposed action. Learned Senior Counsel further submits that pursuant to the notice dated 23.03.2026, the petitioner has already submitted a detailed explanation/objections dated 10.04.2026 before the Deputy Commissioner, Narsingi Circle No.45, Cyberabad Municipal Corporation, Hyderabad. Learned Senior Counsel would further submit that though the said authority has not been arrayed as a party respondent in the present writ petition, the petitioner prays to seek a direction to the Deputy Commissioner, Narsingi Circle No.45, Cyberabad Municipal Corporation, Hyderabad, to consider the said explanation and pass appropriate orders in accordance with law.

Recording the above submissions, the Deputy Commissioner, Narsingi Circle No.45, Cyberabad Municipal Corporation, Hyderabad is suo motu impleaded as respondent No.3.

In view of the above, respondent No.3 is directed to consider the explanation/reply dated 10.04.2026 submitted by the petitioner pursuant to the notice dated 23.03.2026 and pass appropriate or