Disposed

Association for the Care of the Aged Trust v. Greater Hyderabad Municipal Corporation

Telangana HC26 Nov 2012WP/36332/2012

Case brief

AI extract

What is this about?

In this writ petition, the petitioner challenged the issuance of property tax demand notices. The Supreme Court directed the respondents to consider the petitioner's objections regarding tax exemption and refrain from coercive action until a decision is communicated.

What did the court decide?

Direct respondent Corporation to consider objections lodged by petitioner and pass orders with reasons; restrain respondents from coercive action until decision is communicated.

Association for the Care of the Aged Trust Vs Greater… — Property and Title | Telangana HC (2012)

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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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Writ Petition No. 36332 of 2012

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Dated: 26-11-2012

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Between: Association for the Care of the Aged Trust rep. by its Secretary Sri V.V.Narayana Murthy And Greater Hyderabad Municipal Corporation, rep. by its Commissioner, Hyderabad and another.

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…Petitioner

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…Respondents.

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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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Writ Petition No. 36332 of 2012

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Oral order (Per Hon’ble Sri Justice Goda Raghuram)

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On 30-12-2010 the 2^nd respondent on behalf of the 1^st respondent issued a Special Notice proposing fresh assessment of property tax on the premises bearing Ho. 6-3-122/A, Shivrampally, Hyderabad.

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The premises in question belongs to a public charitable trustAssociation for the Care of the Aged Trust, which is a registered charitable trust running a Home for Senior Citizens in the name and style of “Vivekananda Senior Citizens Home”, recognized as a public charitable trust by the State of Andhra Pradesh as well as by the Revenue under the provisions of the Income Tax Act, 1961.

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On receipt of the notice, the petitioner submitted objections on 23-3-2011, 14-7-2011 and another on 15-10-2011 bringing to the notice of the 2^nd respondent that the petitioner is a charitable trust and entitled to exemption from property tax under Section 202 (1) (b) of the Greater Hyderabad Municipal Corporation Act, 1955. No orders have been passed on the petitioner’s several representations and while so, the impugned notices of demand dated 20-6-2012 and 9-11-2012 have been issued calling upon the petitioner to remit Rs.2,07,478/- and Rs.2,21,188/- up to the year ending on 31-3-2013, is the complaint of the petitioner.

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The learned Standing counsel for the respondent-Corporation Sri

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Nagesh Bheemapaka states that in the circumstances and in view of the assertions in the writ petition, the writ petition be disposed of directing the respondents to consider and pass orders on the objections lodged by the petitioner to the Special Notice proposing to bring the premises under assessment for levy and collection of property tax.

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Having considered the submissions of the counsel for the respective parties, we dispose of the writ petition at the stage of admission directing the respondents to consider the objections lodged by the petitioner including on 15-10-2011 and another detailed memorandum of objections dated 21-2-2012 and pass orders duly recording reasons for the decision. Till communication of such decision by the respondents to the petitioner, the respondents shall not initiate any steps or pursue any coercive action against the petitioner for collection of the property tax as proposed in the Special Notice dated 30-12-2010. No costs.

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_________________________ GODA RAGHURAM, J

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26^th November, 2012

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_______________________________ M.S.RAMACHANDRA RAO, J

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GRR

Association for the Care of the Aged Trust v. Greater Hyderabad Municipal Corporation

Case brief

What is this about?

What did the court decide?

Association for the Care of the Aged Trust v. Greater Hyderabad Municipal Corporation

Case brief

What is this about?

What did the court decide?

What the court decided

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