V.Ahmed Hussain, v. The State Of Andhra Pradesh,

THE HON'BLE SRI JUSTICE C.PRAVEEN KUMAR WRIT PETITION No. 19537 of 2016 ORDER :

The Writ Petition came to be filed seeking to issue a writ of mandamus declaring the action of respondent No.2 in demanding property tax in pursuance of the Special Notice dated 01.10.2015 (received by petitioners on 28.12.2015) without considering the objections/revision filed against the same, as illegal and arbitrary.

2. Heard the learned counsel for the petitioners and Sri Md. Saleem, Standing Counsel for respondent No.2Municipality. At the request of both the counsel, the Writ Petition itself is taken up for disposal at the stage of admission.

3. Objection dated 11.01.2016 submitted by petitioner No.2 to respondent No.2, is, in effect, a revision under Rule 12 of the Taxation and Finance Rules in Schedule II of the Andhra Pradesh Municipalities Act, 1965. Petitioner No.1 submitted a revision to respondent No.2, who received it on 13.01.2016. It is therefore for respondent No.2 to consider the same and take appropriate action thereon. It is the case of petitioners that pending revisions, collection of the enhanced property tax would be illegal.

4. The Writ Petition is accordingly disposed of

directing respondent No.2 to consider the revisions filed by the petitioners in accordance with law and pass appropriate orders thereon. Pending such exercise, the petitioners shall pay the admitted property tax amounts and no coercive measures shall be taken for collection of enhanced property taxes.

5. Pending miscellaneous petitions, if any, shall stand closed in the light of this final order. No order as to costs.

________________________ C.PRAVEEN KUMAR, J 20.06.2016 DRK THE HON'BLE SRI JUSTICE C.PRAVEEN KUMAR

W.P.No.19537 of 2016 20.06.2016