V.V.RAMAKRISHNA Vs. STATE OF A.P.

JUDGEMENT

(1.) The petitioner is challenging the VLT Special notice dtd. 22/3/2017, whereby the 2nd respondent called upon the petitioner to pay the vacant land tax for the property of the petitioner and consequently seeks a direction to declare the issuance of the said notice as without jurisdiction, arbitrary and violative of principles of natural justice.

(2.) Sri.C.V.Mohan Reddy, learned senior counsel appearing for the petitioner submits that the petitioner is the owner of land admeasuring 14990 Square yards in N.T.S.No.71 situated at Mogalrajapuram, Vijayawada.

(3.) It is submitted that the 2nd respondent could not have issued the impugned notice calling upon the petitioner to pay the vacant land tax without any adjudication. It is also submitted that land admeasuring Ac.3.26 cents was earmarked for recreation use as per the Master Plan. In the remaining extent of land the petitioner had constructed sheds they were assessed for property tax and that the petitioner is paying taxes regularly without any arrears.