Disposed

Mahmood Builders Pvt. Limited, v. the State of Telangana

Telangana HC19 Mar 2024WP/7181/2024

Case brief

AI extract

What is this about?

Writ petition challenging property tax demand notices issued for periods beyond the nine-year limit under Section 278-A of the GHMC Act, 1955. The court disposed of the petition in terms of an earlier order in W.P. No. 5838 of 2024, directing fresh notices limited to nine preceding years, without costs.

What did the court decide?

Petition disposed in terms of order dated 05.03.2024 in W.P. No. 5838 of 2024; fresh demand notice limited to nine preceding years with interest; no costs.

Mahmood Builders Pvt. Limited, Vs the State of… — Municipal and Town Planning | Telangana HC (2024)

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[³¹⁶⁶ ]

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HIGH COURT^{FOR THE STATE OF TELANGANA} AT HYDERABAD (Special Original Jurisdiction)

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TUESDAY,THE NINETEENTH^{DAY OF MARCH} TWO THOUSAND^AND TWENTY^FOUR

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PRESENT

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THE HONOURABLE^{SRI JUSTICE T.VINODKUMAR}

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T PETI N NO:7 10F 2

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Between:

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MAHMOOD BUILDERS^{PVT. LIMITED, aprivate simited company} incorporated Under the^{lndian Companies Act, represented by its Directorof} theConcern,FarhanAdnanMahrnoodhavingitsregisteredofficPval1-7-347 to 349, Mahmood^{Cornplex, Park Lane, Secunderabad- 500 003}

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...PETITIONER

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AND

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THE STATE^{OF TELANGANA,representedby its PrincipalSecretary'} Municipal Administralion^{Et Urban Development,having its office at the} Secretariat,^HYderabad.

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THE GREATER^{HYDERABAD MUNICIPAL CORPORATlON,representedbv} its Commissioner,^{having its CC Office, Tank Bund Road, Hyderabad}

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THE GREATER^{HYDERABAD MUN'ICIPAL CORPORATION'BEGUMPET} CIRCLE, Circle No.^{18, representedby its Deputy Commissionerhaveits} office at Jubilee^{Hills, HYderabad}

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...RESPONDENTS

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Petition under Atlicle 226^{of the constitutionof lndia prayingthat in the} circumstances stated^{in the affidavitfiledtherewith, the High court may be} pleased to issue a writ or order^{or Direction, moreparticularly one in the nature} ofaWritofMandamus,declaringtheactionoftheRespondentsherein'in demanding on^{16.03.2024 vide demand notice datedO5'O1'2024,the arrears of} Property Tax and^{accruedpenal interest thereon, in respectof the following} properties.

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S.No.	MUNICIPALNUMBER'.	PTIN NUMBER'	PERIOD
1	8-2-58411To3 7b:To11blat :1,	100880627	2012onwards
2	il-o 8 z 584 1 o T 3 7b 1 1 / b a f 7	1100880629	2012 nwards
3	'8-2-58411 To3 Tbilo11blb/f-2	1100880637	2012 nwards
4	o'11blblf-3 8-2-58411To3 7b	1.100880638:'	'2012 rds
5	To To 8 2 5 4 8 1 3 7b 1 b 1 I I b s z	1^'t00880641	2012 nwards
6	2 584 1 8 o T 3 7b o T 1 1b b s 3	1100880642	2012 wards
7	To 8 2 5 4 8 1 o T 7 3 b 1 b 1 b t 2	1100880645	2012 nwards
8	2 8 584 1 To 7b 3 o T 1 1 bIb t 3	1100880646	2012 nwards
9	8 2 584 1 3 7b ot 1 1 b f 2	1100880924	2017mwards
10.	8 2 5 4 8 1 3 t 7b 1 o 1b t 3	1100880925	2012onwards
11.	2 8 584 1 7 3 B To 1 1 B 4I F 4	1100885828	2012onwards

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all situated at Mahmood-Habib Apartments, Road No. g,Banjara Hills, Hyderabad, for the period 2012-2013 to 2014-2O15, beyond the period of limitation of^g years as prescribed under section 2zgA of the Greater Hyderabad Municipal corporation Act 195s, as ilegar, arbitrary, unconstitutionar and violative of Articles 14, 19,21 and 300-4 of the constitution of lndia and the law laid down by this Hon'ble court in w.p. No. s838 of 2024 dared os.o3.2o24 and consequently set aside the demand . notices dated os.o1 .2024 by directing the Respondent No.3 to issue fresh notice of demand specifying the arrears of tax for the period of preceding nine years frcm 2023-24 onwards arong with arrears of interest thereon ro enabre the petitioner to pay the same by avairing lhe benefit of the G.O.RI No. 101 dated 27.O2.2O24

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lA NO: 1 OF 2024

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the demand of property tax for the petiod 2012-2013 lo 2O14-2015 akcng with the accrued penal interest levied thereon, in respect of the following properties.

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S.No.	,{UNICIPAL^NUMBER	PTINNUMBER	PERIOD
1	To I 2 1 b 1 a 7b 1 o T 3 584 2 8	1100880627	2012onwards
2	f 2 o T 1 1 b a 3 b 7 I T 1 o 2 584 8	1100880629	2012onwards
3	f 2 o 1 1 b b 3 b 7 T I 4 T 1 o 8 5 8 z	1100880637	20126nwards
4	bI f 3 T 1 o b 1 7 3 b 1I o T 2 584 8	1100880638	2012onwar^ds
5	To bI sI 7 1 b 1 7 3 b 84 5 1I o T 8 2	1100880641	2012onwards
6	3 1 I b b s b o T 1 3 7 I T 1 o E z 5E4	1100880642	2012 dnwards
7	t z I T 1 o b 1 bI 7 3 b 1I o T z 584 8	1100880645	nwards zo17
8	b' t 3 I 1 o b 1 I 7 3 T b 1 o T 2 5 4 8 8	1100880&6	wards 2012
I	f 7 o 1 1 I b I b 7 t 3 'l 8 2 584	1100880924	rds 7012
<br> 10. 11.	3 f 1 1 I b I t 7b o 3 1I 84 8 z 5 F 4 1 1 B 4 BI o T 1 7 3 z 584 8	1100880925 1100885828	wards ?]12 wards 2O12o

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all situated at Mahmood-Habib Apartments, Road No. 9, Banjara Hills, Hyderabad to avail the benefit of c.O.Rt No. 101, MA a UD (cHMC.ll) Department dald 27.02.2024 fot lhe balance period i.e- from 2015-2016 till 2023-2024

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Counsel for thsPetitioner: SRl. M HAREESH KUMAR Counsel for the Respondent No.1: GP FOR MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT

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Counsel for the Respondent Nos.2&3: SRI K. SIDDARTH RAO, SC FOR GHMC

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The Court made the following: ORDER

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THE HON'BLE SRI WSTICE^{T. VINOD KUMAR}

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WRIT PETITION No.7181 OF 2o24

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ORDER

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This Writ Petition is filed for issuance of^{writ of} mandamus to declare the action of^{respondents in demalding} the arrears of property tax along with^{accrued penal interest} thereon in respect of various^{propertiesfarming part of building} named Mahmood-Habib Apartments,^{Road No.9,Banj ara Hills,} Hyderabad, having different PTIN^{numbers for each of the} individual flats situated therein by^{issuing the impugrred} demand notice dated O5.O1.2O24 for the^{period2O10-2O11} onwards (received on 16.03.2024),^{as being illegal,arbitrary and} in contravention of Section 278-A^{of the GHMC Act, 1955 (for} short 'che ActJ.

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Heard learned Counsel for the petitioner,^learned Government Pleader for Mr:nicipal^{Administration} &^Urban Development appearing for respondent No.l, Sri^{K. Siddarth} Rao, learned Standing Counsel appearing on^{beha-lf of} respondent Nos.2 and 3 and with the consent of the^learned Counsel appearing for the^parties, the^{Writ Petition is taken up} for hearing and disposal at the admission stage.

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Petitioner contends that the respondent authorities have issued the impugned notice of demand claiming certain amounts as arrears of tax along with interest, including the demarrd of propert5r tax for the current year 2023-2024.

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Petitioner further contends that as per Section 278-A of the Act, no demand can be made for a period beyond nine years and, as such, notice of demand issued for the period 2Oll-2O12 onwards atleast till 2Ol4-2O15 is clearly barred by limitation prescribed under the Act.

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Petitioner further contends that the subject issue raised in the present Writ Petition is no longer res integra in view of ttre order of tlris Court in C.M.S.A. Nos.l, 3, 4 and 5 of 2O2l and. C.M.S.A. No.l7 of 2019.

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Petitioner further contends that this Court by considering the aforesaid judgment, in W.P. No.5838 of 2024 dated O5.O3.2O24 directed the respondent authorit5r to issue fresh notice of demand specirying the arrears of tax for the period of preceding nine years 2022-2023 onwards along with arrears of interest thereon^qrithin a period of one week from the date of tJ:e said order to enable tJre petitioner to pay the same including availing the benefit of the G.O. if otherwise eligible.

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7 . The petitioner further contends the petitioner is similarly

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placed and is entifled for grant of relief as granted in the aforesaid Writ^petition.

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Learned Standing Counsel appearing on behaif of respondent Nos.2 and 3 does not dispute the aforesaid statement made on behalf of the petitioner.

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Having regard to the submissions made and for the reasons alike, the Writ petition is disposed of in terms of the order dated O5.O3.2O24 passed in W.p. No.5g38 of 2024. No costs.

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