The Court set aside a writ petition directed against collecting property tax arrears beyond three years. It relied on a Division Bench decision that limits recovery to three years prior to the demand notice.
The impugned demand notice is set aside.
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THE HON’BLE Ms. JUSTICE G.ROHINI and THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM
WRIT PETITION No.27365 OF 1997
Dated: 16.9.2013
Between:
Gandhi Bhavan Trust (Regd. No.694/52) represented by its Managing Trustee and Secretary Sri B.Lakshmikantharao
.. Petitioner And The Commissioner, MCH Corporation, Tank Bund Road, Hyderabad
.. Respondent
THE HON’BLE Ms. JUSTICE G.ROHINI and THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM
WRIT PETITION No.27365 OF 1997
ORDER: (Per Hon’ble Ms. Justice G.Rohini)
This writ petition is filed seeking declaration that the action of the respondent in seeking to collect the arrears of property tax pertaining to demand notice dated 26.08.1997 for over and above 3 years is arbitrary and illegal.
Though no counter affidavit is filed on behalf of the respondent, it is brought to our notice by the learned counsel for both the parties that the issue involved in this writ petition is covered by the decision of a Division Bench of this Court in V.K.Roy v. Commissioner,
Municipal Corporation of Hyderabad[1] wherein it is held that recovery of property tax as arrears of land revenue can be resorted to only for the period payable within three years prior to the demand notice.
Following the said decision, the impugned demand notice is hereby set aside and the Writ Petition is disposed of leaving it open to the respondent to take appropriate proceedings in accordance with law for recovery of tax, if any, due from the petitioner. No costs.
Consequently, Miscellaneous Petitions, if any, pending in this writ petition shall stand closed. _____________
G.ROHINI, J
____________________________ CHALLA KODANDA RAM, J
Date: 16.9.2013 YS
[1] 2002 (4) ALD 711 (DB)
2 issues framed by the court
Whether recovery of property tax as arrears of land revenue can be resorted to for a period exceeding three years prior to the demand notice?
Whether the action of the respondent in seeking to collect arrears beyond three years is arbitrary and illegal?
Colour shows how this judgement treated each authority
V.K.Roy v. Commissioner, Municipal Corporation of HyderabadExplained¶12
V.K.Roy v. Commissioner, Municipal Corporation of Hyderabad
Gandhi Bhavan Trust
Commissioner, MCH Corporation
G.ROHINI
CHALLA KODANDA RAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
