NANDYAL MUNICIPALITY Vs. BAGARAPU PAPAIAH

JUDGEMENT

(1.) The unsuccessful defendant in different suits, instituted by the respondents-plaintiffs in all these matters had preferred these second appeals. The suits were filed by the respective plaintiffs for declaration that the enhancement of vacant land tax in respect of the respective plaint schedule sites in all the suits as illegal, arbitrary and capricious and against the provisions of the A.P. Municipalities Act, 1965 (hereinafter in short referred to as 'Act'). The respective plaintiffs are the owners of the plaint schedule properties, the house sites, within the municipal limits of Nandyala town and it is also pleaded that these plots were acquired by them as members of Srinivasa Co-operative House Building Society, Nandyal, which were allotted to them and the appellant-Nandyal Municipality, hereinafter referred to as 'Municipality' in short, had assessed these vacant sites to vacant land tax. But however, without assigning any reason whatsoever the appellant-defendant Municipality issued special notices proposing to enhance the said tax in an arbitrary fashion and several other details also had been narrated in the suits filed by different plaintiffs-respondents in all these appeals.

(2.) The appellant herein-defendant Municipality had taken a stand that this is in a posh area and the market rate of the house-sites in this area will range between Rs.4,000.00 to Rs.5,000.00 per cent and hence the Municipality after verifying the records in the Sub-Registrar's Office, Nandyal, had fixed the market value on the site in question at Rs.150.00 per square yard and basing upon the entries in the Basic Value Register, the appellant-defendant Municipality fixed the capital value of the site and hence, the enhancement is proper and justified.

(3.) On the strength of the respective pleadings of the parties, the following issues were settled: