Mrs. Asma Begum v. The State Of Telangana, And 4 Others

THE HON'BLE SRI JUSTICE CHALLA KODANDA RAM WRIT PETITION No. 23560 of 2019 O R D E R:

Petitioner asserts that she purchased shop bearing No.5-8-163/D in an extent of 30.55 square yards of land situated at Station Road, Nampally, Hyderabad, under a registered sale deed dated 06.07.2018; that she submitted an application for mutation and the same has not yet been considered by the respondent authorities; that the respondent-Corporation demanded her to pay property tax for a sum of Rs.1,85,324/- without any verification and assessment and that the tax demanded is of the period prior to her purchase, as such, her labiality is limited to the tax due after she became the owner. In the circumstance, she filed this writ petition seeking a direction to the respondents to fix the property tax with respect to the subject property.

Heard learned counsel for the petitioner and learned Standing Counsel for respondent Nos.2 to 5.

As the petitioner became the owner of the subject property with effect from August, 2018, for the period 2018-19, she shall pay the tax amount subject to final assessment made by the respondent authorities.

In those circumstances, the petitioner is permitted to furnish necessary documents with respect to the subject property to respondent No.4, who, in turn, shall consider the same and assess the tax with effect from the date when she became the owner of the

subject property and accordingly, issue a fresh demand, and prior to the date of her purchase, he shall be entitled to assess and collect the tax from the original owner/occupant of the subject property for the earlier period, in accordance with law.

The writ petition is accordingly disposed of. Miscellaneous petitions, if any, pending in this writ petition shall also stand disposed of. There shall be no order as to costs. _________________________ CHALLA KODANDA RAM, J Dt:29.10.2019 kdl