SHAN ZAHOOR Vs. VIJAYAWADA MUNICIPAL CORPORATION

JUDGEMENT

(1.) This batch of Civil Miscellaneous Second Appeals is filed under Section 287 of the Hyderabad Municipal Corporation Act (for short 'the Act') as extended to the Vijayawada Municipal Corporation (hereinafter referred to as 'the Corporation'). While some of the appeals are filed by the Corporation, the others are filed by the assessees of property tax, who are either occupiers or owners of the premises within the limits of the Corporation. Facts :

(2.) The Corporation intended to revise the property tax for the premises within its jurisdiction, way back in the year 1993. A draft notification was issued by it on 17-2-1993. It became the subject-matter of proceedings before this Court and the Hon'ble Supreme Court. After the proceedings reached finality, with the order of the Supreme Court dated 23-4-2001, it resumed the steps. Another draft notification was issued on 16-4-2001. Representations were received from individuals and associations. The Corporation passed resolution dated 11-5-2001 and thereafter a final notification, contemplated under Section 212 of the Act read with Hyderabad Municipal Corporations (Assessment of Property Tax) Rules, 1990 (in short 'the Rules'), was issued on 22-9-2001.

(3.) The General Body of the Municipal Corporation considered the matter once again and passed resolution dated 3-10-2001 requiring the Commissioner to reduce the rates of tax notified under Notification dated 22-9-2001. A revised Notification was issued on 20-10-2001, making certain amendments to the final notification dated 22-9-2001. The Corporation issued individual notices dated 24-9-2001 intimating the assessees, the rates of the revised tax. Some of the assessees filed objections to the revised rates, and final orders were passed on consideration of the same. Aggrieved by such orders, fairly large number of assessees filed appeals in the Court of Senior Civil Judge at Vijayawada under Section 282 of the Act.