The Court held that a pending valuation complaint is a revision under Section 221 of the GHMC Act. The Commissioner is directed to consider it; payment of enhanced tax is stayed pending this exercise. Writing disposed of with these directions.
Directive to consider the complaint as revision and stay payment of enhanced tax pending consideration.
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THE HON’BLE SRI JUSTICE SANJAY KUMAR
WRIT PETITION No.9818 of 2016
ORDER:
The prayer of the petitioner in this case is as under:
“For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon’ble Court may be pleased to issue writ order or direction especially one in the Nature of Writ of Mandamus declaring the action of the respondents in revising the municipal tax vide demand notice dated 11.02.2016 in respect of premises bearing No. H.No. 1-1-780/A/9 and 1-1-780/A/9/1, Gandhi Nagar, Hyderabad from Rs. 16,298/-to Rs. 70,752/- and Rs.28,372/- to Rs.1,29,796/- is illegal, arbitrary, contrary to the provisions of Greater Hyderabad Municipal Corporation Act, 1955 is illegal, arbitrary and violation of principles of natural justice and consequently set aside the same and declare the action of the 2nd respondent in not considering the representation of the petitioner dated 21-02-2016 and not revising the property tax is illegal and arbitrary is also illegal and arbitrary and pass such other order or orders as the Hon’ble Court may deems fit and proper in the interest of justice.”
As the petitioner’s complaint dated 21.02.2016 in relation to the valuation by the Greater Hyderabad Municipal Corporation for the purpose of levying property tax is pending consideration, the same can be treated as a revision under Section 221 of the Greater Hyderabad Municipal Corporation Act, 1955, and the Commissioner of the Corporation shall consider the same and pass appropriate orders thereon in accordance with law. Pending this exercise, payment of the enhanced property tax shall not be insisted upon.
The writ petition is disposed of with the above directions. Pending miscellaneous petitions, if any, shall stand closed in the light of this final order. No order as to costs.
____________________ JUSTICE SANJAY KUMAR Date:01.04.2016 Note: Furnish c.c. in three days. (B/o) GJ
2 issues framed by the court
Whether a pending valuation adjudication by the Greater Hyderabad Municipal Corporation can be treated as a revision under Section 221 of the Act.
Whether the petitioner must pay the enhanced property tax pending the Commissioner's consideration of the complaint.
2 provisions across 1 enactments
Petitioner
Second Respondent
Sanjay Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
