D V SUBBA REDDY Vs. TIRUPATI MUNICIPALITY

JUDGEMENT

(1.) Heard the learned counsel for the petitioners and Mr. K. Bathi Reddy, learned Standing Counsel appearing on behalf of the respondent-Municipality.

(2.) The petitioners are the residents of Bairagipatteda village, Avilala Gram Panchayat,Tirupati Rural Mandal Chittor District. In this writ petition, the petitioners have sought for a Mandamus declaring that the Tirupati Municipality, Tirupati - the first respondent herein has no jurisdiction to collect property tax from the petitioners and to pass such other order or orders as may be just. This relief is sought on the following factual assertions:The case of the petitioners to put it briefly is that the petitioners are all employees and ex-employees of Tirumala Tirupati Devasthanams (for short 'the TTD'). During, 1986-87 the administration of TTD had purchased a locality known as 'Bairagipatteda' comprising the land bearing Survey Nos. 241/1, 2 and 3 of Aviala village from the Endowments Department. Subsequently, the TTD, after carving out the plots in the above land, has allotted 675 plots, each admeasuring 0.05 cents to the employees under the scheme called 'own your house scheme' framed by the administration of TTD. According to the petitioners, the TTD collected a sum of Rs.98,18,100-00 from the allottees. The said amounts were collected from the employees in terms of the proceedings issued by the Executive Officer, TTD in his proceedings Roc. 155/D1/(S)/EE3/92, dated 6-7-1992 towards the developmental works including the formation of roads, construction of drains, water supply and electrical installation works for the Colony in Bairagipatteda village. After collecting such a huge sum, the TTD executed the developmental works. When the matter stood thus, the petitioners allege that the first respondent-Municipality demanded the property tax from the petitioners payable under the provisions of the Andhra Pradesh Municipalities Act, 1965 (for short 'the Act'). Hence, this writ petition praying for the relief already noted above.

(3.) The learned counsel for the petitioners would contend that since the administration of TTD has already collected a sum of Rs.98,18,100.00 towards the developmental works, it is totally impermissible for the respondent-Municipality to demand the property tax payable in terms of the Act. In support of this submission, the learned counsel would draw our attention to an order of the Government in G.O. Ms. No.943, Revenue (Endowments-III) Department, dated 14-9-1992. That order reads as under :