Partly allowed

The Mothers Integral Educational Society, v. The Gram Panchayat

Telangana HC16 Apr 2012WP/6556/2012

Case brief

AI extract

What is this about?

The petitioner Educational Society challenged special notices proposing upward revision of property tax via Sections 60 and 61 of the Andhra Pradesh Panchayat Raj Act, 1994. The Court held an order denying appeal rights unsustainable, set aside impugned orders, and granted liberty to pursue remedies with the executive officer and District Panchayat Officer.

What did the court decide?

Impugned order setting aside the right to appeal to the second appellate authority is set aside. Writ petition and accompanying memorandum are dismissed without costs; liberty granted to avail alterna

The Mothers Integral Educational Society, Vs The Gram… — Property and Title | Telangana HC (2012)

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THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE G.KRISHNA MOHAN REDDY

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WRIT PETITION No.6556 of 2012

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Dated:16.04.2012

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Between:

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The Mother’s Integral Educational Society.

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Petitioner

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And The Gram Panchayat, Arayavatam, Rep.by its Secretary, Kajuluru Mandal, East Godavari District, And others.

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THE HON’BLE SRI JUSTICE V.V.S.RAO AND

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THE HON’BLE SRI JUSTICE G.KRISHNA MOHAN REDDY

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WRIT PETITION No.6556 of 2012

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ORDER: (Per Hon’ble Sri Justice V.V.S.Rao)

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In this writ petition the petitioner – a registered Educational Society – assails the two special notices issued under Sections 60 and 61 of the Andhra Pradesh Panchayat Raj Act, 1994 (the Act), proposing to revise the property tax on their buildings upwardly.

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The rules issued by the Government in G.O.Ms.No.30, Panchayat Raj, RD & Relief, dated 20.01.1995 (the Rules), govern the assessment of the tax (Rules 4 to 15 thereof). In addition, Section 128 of the Act also is of some relevance. Dealing with this in Gone

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[1] Nagalaxmi v Executive Officer, Gram Panchayat, Waranga l one of us

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(VVSR, J) explained the rule position as follows.

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In exercise of powers conferred under Sections 268(1) and 268 (2) (xxvii) of A.P.Panchayat Raj Act, 1994 (for short, the Act), the Government of Andhra Pradesh promulgated the Rules relating to taxes, lodging of moneys received by the Gram Panchayat and payment of moneys from Gram Panchayat Fund (the Rules, for brevity). Part B thereof contains provisions dealing with assessment register. Rule 9 of the said Rules, which is relevant, reads as under:

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9.(1) The executive authority may amend the assessment books at any time between one general revision and another by inserting any house therein or removing any house therefrom or by altering the valuation or classification of any house, or the amount of tax payable in respect thereof or, subject to any other rules which the Government may make in this behalf, by substituting therein for the name of the owner of any house, the name of any other person who has succeeded by transfer or otherwise to the ownership of the house;

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(2) Such amendment shall be deemed to have taken effect on the first day of the year in which it is made: Provided that when the amendment is made in any year after the expiration of the date on which payment of the tax is due, it shall have effect only from the succeeding year, except where the amendment gives affect to the fixation of the fair rent under the law relating to the control of lease and rent to buildings for the time being in force;

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Provided further that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the law aforesaid, the amendment shall have effect as from the date on which the fair rent was so fixed;

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(3) In every case in which, between one general revision and another the executive authority assesses any house for the first time or increases the assessment on any house otherwise than in consequence of a general enhancement of the rate at which the house tax is leviable, the executive authority shall intimate by a special notice to the owner or occupier of such house that a petition for revising the assessment will be considered if it reaches the gram Panchayat office within sixty days from the date of service of such notice in the case of the State or Central Government or a company, and within thirty days from the date of service of such notice in other cases.

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As per Rule 9(3) of the Rules, if a special revision is taken up between one general revision and another, the executive authority shall have to issue a special notice to the owner and pass appropriate orders. Under Rule 9 of the Rules, it is only the executive authority, who is empowered to amend assessment books at any time between one general revision and another, by inserting any house therein or removing any house therefrom or by altering or substituting the name of the owner of any house. The executive authority as defined in Section 2(12) of the Act, as to mean the executive officer in the case of a Gram Panchayat or

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group Gram Panchayats and if there is no executive authority, the Sarpanch of Gram Panchayat. It is not denied that Station Ghanpur Gram Panchayat has executive officer and therefore even if an application is made to the second respondent, the same ought to have been sent to the executive officer of the Gram Panchayat. For this reason alone, the order must meet with invalidation as one without authority. Further under Section 128(1) of the Act, any person aggrieved by the orders of the executive authority can prefer an appeal to Gram Panchayat. Under sub-section (2) of Section 128 of the Act read with A.P. Gram Panchayat (Second Appeal) Rules, 2000 (vide G.O.Ms.No. 139, dated 18.04.2000), a Second Appeal would lie to the District Panchayat Officer, against an Appeal under Section 128(1) of the Act. As the second appellate authority exercised the power denying the petitioner right of filing appeal, the impugned order cannot be sustained and the same is accordingly set aside. It shall however open to the respondents 3 to 5 or the petitioner to approach the executive officer of Station Ghanpur Gram Panchayat for appropriate orders in accordance with Rule 9 of the Rules referred to hereinabove.

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When the above position is brought to the notice of the Counsel for the petitioner, he seeks leave of this Court to withdraw the writ petition and approach the Executive Authority under Rule 10 of the Rules as well as file a further appeal to the District Panchayat Officer under Section 128(2) of the Act read with G.O.Ms.No.139, dated 18.04.2000. As there are disputed questions of fact in this writ petition, we deem it proper to give liberty to the petitioner to avail the remedies as noticed hereinabove.

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The Writ Petition as also the W.P.M.P shall stand dismissed without any order as to costs.

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________________ (V.V.S.RAO, J)

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________________________________ (G.KRISHNA MOHAN REDDY, J)

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16.04.2012 vs

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[1] 2004 (5) ALD 568 : 2004 (6) ALT 227

The Mothers Integral Educational Society, v. The Gram Panchayat

Case brief

What is this about?

What did the court decide?

The Mothers Integral Educational Society, v. The Gram Panchayat

Case brief

What is this about?

What did the court decide?

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