BOJJALA GANGA SUBBARAMI REDDY Vs. SRIKALAHASTHI MUNICIPALITY

JUDGEMENT

(1.) Since both these appeals arise out of a common judgment, they are being disposed of by a common judgment.

(2.) A. S. No.1934 of 1989 arises out of O. S. No.138 of 1985 and A. S. No.1935 of 1989 arises out of O. S. No.200 of 1985 on the file of tile Court of Subordinate Judge, Srikalahasti. The aforesaid O.S.No.138 of 1985 was instituted as O. S. No.115 of 1983 and O. S. No.200 of 1985 was instituted as O. S. No.243 of 1984 on the file of the Court of Subordinate Judge, Tirupathi, for recovery of the property tax due and payable by the appellant in respect of his building bearing Old Assessment No.7093, corresponding New Assessment No.10141, described in the Schedules appended to the plaints (hereinafter referred to as the building) to the respondent Municipality. After the constitution of the Court of Subordinate Judge at Srikalahasti the said suits were transferred to that Court from Tirupathi and were renumbered as O.S.Nos.138 and 200 of 1985.

(3.) The case of the respondent (plaintiff) is that the appellant (defendant), who completed the construction of the building during the 1st half year 1980-81, had let it out to A.P. State Seeds Development Corporation (APSSDC) on a monthly rent of Rs.6,974-10 Ps. from 1-10-1980. Therefore, after issuing a special notice, the property tax in respect of the building was fixed at Rs.11,521-05 Ps. per half year commencing from the second half year of 1980-81. On a revision filed by the appellant on 19-3-1981, the tax was reduced to Rs.9,601-47 ps. Appellant who did not question the quantum fixed during revision, failed to pay the said amount of tax in spite of issuance of a notice of demand. During general revision of property tax taken up in 1981-82, a special notice proposing to enhance the tax in respect of the building from Rs.9,601-47 Ps. to Rs.11,521-05 Ps. was issued to the appellant. Since the appellant did not file a revision objecting the proposed enhancement of tax, tax for the building was fixed at Rs.11,521-05 Ps, and accordingly a Notice of Demand for payment of tax was issued to the appellant. But appellant did not pay the tax demanded. Hence the suits for recovery of the amounts due as tax in respect of the building.