A.Venkateswara Rao, v. The State Of Andhra Pradesh, Rep. By Its Principal
THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO WRIT PETITION No.25323 OF 2016 O R D E R :
Heard counsel for the petitioners and Sri M.D.Saleem, Standing Counsel for 2nd respondent.
2. In this Writ Petition, petitioners assail the action of the 2nd respondent in demanding property tax pursuant to the Special Notice dt.01.10.2015 (received by the petitioners on 28.12.2015) without considering the objections/revisions filed against the same, as illegal and arbitrary.
3. Petitioners contend that they filed separate revisions under Rule 12 of the Taxation and Finance rules in Schedule II of the Andhra Pradesh Municipalities Act, 1965 before the 2nd respondent on 16.01.2016, and since the revisions are still pending consideration before the 2nd respondent, payment of the enhanced property tax cannot be insisted upon.
4. Accordingly, the Writ Petition is disposed of directing the 2nd respondent to consider the revisions submitted by the petitioners in accordance with law and pass appropriate orders thereon at the earliest. Pending the said revisions, the petitioners shall pay the admitted property tax amounts and the authorities shall not take any coercive steps for collection of the disputed/enhanced property tax. There shall no order as to costs.
5. Consequently, miscellaneous petitions pending, if any, shall stand dismissed.
______________________________ M.S. RAMACHANDRA RAO, J
03rd August, 2016.
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