PUTTI VIJAYALAKSHMI Vs. STATE OF A.P.

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India, is filed seeking the following relief:

(2.) The averments in the affidavit, in brief, are that property measuring about 300 square yards in Block No.2 in survey No.92/1 is ancestral property and had fallen to the share of petitioner's husband, in family partition dtd. 17/12/2005. Petitioner's husband sold the said property to the petitioner's father under registered document, bearing No.825 of 2012 dtd. 16/3/2012. Thereafter, petitioner's father obtained building permission from respondent No.3, for construction of ground and first floor. In fact, after obtaining building permission, petitioner's father gifted the property to the petitioner by registered document No.3423/2017 dtd. 29/7/2017. The construction was completed in 2016-17. Since the property was not assessed to tax, the petitioner filed W.P.No.40170 of 2018 on the file of composite High Court against Gram Panchayat and said writ petition was disposed of on 9/11/2018 directing the respondents therein to determine the tax payable by the petitioner by properly assessing the tax and inform the amount to the petitioner, within three weeks from the date of receipt of copy of said order. Thereafter, the authorities assessed tax in respect of the subject property, vide assessment No.2010 and petitioner has been paying the taxes regularly.

(3.) Counter affidavit was filed on behalf of respondent No.2. It was contended, inter alia, that the building permission and other relevant documents filed by the petitioner are fake and fabricated documents. The name and other information on those papers were altered. The petitioner has not produced any documents in response to notice issued by respondent No.3. To the provisional notice dtd. 2/9/2021, petitioner submitted explanation on 6/9/2021. However, the petitioner failed to show sufficient cause. Therefore, respondent No.2 issued confirmation order dtd. 28/10/2021.