VELIGETI RAMAYYA Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two writ petitions are directed against the Municipal Council, Vijayawada and Municipal Council, Samalkot respectively. Since they raise common questions, we will deal with them and dispose them of by a common order.

(2.) The petitioners are all rate payers of the said Municipalities. In order to bring out the points argued, it is enough to mention the facts in W.P. No. 4994 of 1970.

(3.) Under the repealed District Municipalities Act, 1920 the property taxes were levied on rental value basis. Where buildings were not let out, a percentage of capital value was adopted as rateable value for the purposes of property tax.