The 3rd respondent-Corporation has filed counter affidavit asserting that the Special notice proposing enhancement of property tax, was served on the petitioner proposing to enhance the property tax from Rs.13,530/- to Rs.75,300/- per half year, that the petitioner submitted objections to the said proposal on 25.2.2012 and that after considering the said objections, the increase in property tax of the petitioner was restricted to Rs.43,550/- and this was informed to the petitioner by a letter dt.31.3.2012. Along with counter affidavit the 3rd respondent filed proceedings dated 30.3.2012 of the Additional Comissioner, Guntur Municipal Corporation giving details on the basis on which the property tax in respect of the property of the petitioner was enhanced to Rs.43,530/-, such as, age, nature of building, usage of the building, plinth area and monthly rental value. It is also contended that the petitioner has got effective alternative remedy to challenge the enhancement of property tax by way of filing an appeal to the Civil Court under Section 282 of the Act and that the present writ petition is not maintainable in view of the existence of such alternative remedy.
