K.RAJIV Vs. GOVERNMENT OF A.P.

JUDGEMENT

(1.) Since the parties and the issue involved in both the writ petitions are one and the same, the same are heard together and disposed of by this common order.

(2.) The petitioner is aggrieved by the property tax demand for the year 2010- 2011, Bill No.20102011812869, dated 31.07.2010 issued by the 2nd respondent-The Greater Hyderabad Municipal Corporation, Hyderabad and also for the year 2013- 2014 vide Bill No.100097412, Docket No.1043, dated 25.06.2013 issued by the 3rd respondent-the Assessing Authority, Greater Hyderabad Municipal Corporation, Circle No.10, Hyderabad and prayed for Writ of Certiorari and quashing the impugned Property Tax Demands. The petitioner is also seeking a direction to the respondents to fix the rateable value for the newly constructed building in Plot No.52, Road No.72, Jubilee Hills, Hyderabad duly following procedure prescribed under the Act and Rules.

(3.) The grievance of the petitioner is that he is the absolute owner and possessor of open Plot No.52 of an extent of 1108 Sq.yards which is less than 1000 Sq.meters situated at Road No.71, Jubilee Hills, Hyderabad, which was given the reference No.8-2-293/82/JIII/Plot 52, which devolved on him from his grandmother Smt. Janaki Devi. On 10.02.2006 he submitted an application with a request to grant permission for construction of the residential house (Ground Floor) in the open plot and also paid open land tax of Rs.66,420/- to the Municipal Corporation of Hyderabad for the period 01.04.2006 to 31.03.2007 under receipt No.13, dated 27.09.2006 and obtained permission vide Permit No.142/65 of 2006 under File No.43/open/8/2006, but he could not start the construction. Later, again he made an application with revised plan for Cellar, Ground, First and partly Second floors on 31.07.2007 and paid Open Land Tax of Rs.66,420/- to the Corporation for the period 2007-2008, thereafter the Corporation issued the Permit No.156/53 of 2008 in file No.293/82/J-III/2/8/2007 on 30.01.2008 and accordingly he started construction work in the month of March, 2008 and completed the construction on 10.10.2010 and after obtaining completion certificate dated 18.10.2010 from a licensed architect he intimated the same to the Corporation under a letter of intimation dated 01.11.2010, which was acknowledged by the Corporation. Later, the Corporation has issued proceedings in Roc.No.293/TC10/T2/GHMC/2007, dated 14.03.2008 mutated the name of the petitioner in the Assessment Register in place of Smt. Janiki Devi. It is further submitted that ignoring the above facts the 2nd respondent issued the Property Tax Demand notice dated 31.07.2010 for the year 2010-2011 for a sum of Rs.2,44,753/-. Aggrieved by the same he filed W.P.No.31515 of 2010 on the file of this Court. While the matter stood thus, the Corporation again issued a Property Tax Demand bearing Bill No.100097412, docket No.1043, dated 25.06.2013 for the year 2013-2014 for an amount of Rs.6,22,966/- (Property Tax: Rs.66,420/- + Arrears: Rs.3,32,100/- + Interest: Rs.2,24,446/-). In W.P.No.22115 of 2013, the pleadings are more or less same as in W.P.No.31515 of 2010, except with respect to an additional contention that the petitioner had completed the construction by 01.11.2010 and as such no 'Vacant Land' tax can be levied and further rateable value of the newly constructed building has not yet been fixed. Therefore, the petitioner is challenging the said demand on the following grounds: