Shri Gilla Purushotham v. State of Telangana, Department of Municipal Administration
Case brief
What is this about?
The High Court dismissed a writ petition challenging an imposed penalty and enhanced tax demand. Upon counsel's submission that the statutory procedure was not followed and the respondents intended to withdraw the notices to rectify the omission, the court set aside the impugned notices with liberty to issue fresh ones after complying with due procedure.
What did the court decide?
The impugned demand notices/bills are set aside with liberty to the respondents to follow the due procedure under Section 198 of the Act and issue fresh demand notices.