TIRUMALA TIRUPATI DEVASTHANAMS Vs. TIRUPATHI MUNICIPALITY

JUDGEMENT

(1.) Heard the learned counsel for the appellant. There is no representation on behalf of the respondent.

(2.) This Second Appeal is directed against the judgment passed in A.S. No. 30/84 dated 7-3-89 by the III Additional District Judge, Chittoor at Tirupati, under which the decree passed by the Principal Subordinate Judge, Tirupati, in O.S. No. 91/79 dated 26-3-84 decreeing the suit of the plaintiff was reversed.

(3.) The relevant facts may be stated briefly as follows: The Tirumala Tirupati Devasthanams (TTD)-plaintiff filed the suit in O.S. No. 91/79 for declaration that the order of the defendant municipality dated 30-8-78 enhancing the assessment of property tax from Rs. 278.69 ps to Rs. 6,165.91 ps for half year was illegal and not binding on the plaintiff, and for permanent injunction restraining the defendant from enforcing the said assessment. It is averred that the plaintiff is the owner of the plaint schedule property and was paying hitherto a sum of Rs. 278.69 ps per half year as property tax to the defendant municipality. While so, the defendant sent special notice to the plaintiff enhancing the property tax from Rs. 278.69 ps to Rs. 7,161/- per half year with effect from 1-10-77. The said notice does not disclose the reasons for enhancing the property tax at abnormal rate, nor does it mention the basis for such enhancement. A revision was preferred before the defendant questioning the proposed enhancement, but the defendant, without considering the material before him, arbitrarily disposed of the revision petition by assessing the property tax at Rs. 6,444.60 ps for half year. It is averred that the said enhancement is in clear violation of the procedure and rules under the Andhra Pradesh Municipalities Act, 1965 (for short 'the Act'), and it was also opposed to the principles of natural justice. It is also stated that the building is owner-occupied and the relevant rules have not been complied with by the defendant municipality in assessing the property tax.