TENUGU PEDDA NARSIMLU Vs. GRAM PANCHAYAT VELPUR

JUDGEMENT

(1.) Two questions are raised in this Writ Appeal. Whether it is obligatory for the Executive Officer of the Gram Panchayat to give notice to the rate payers before preparing the assessment books relating to house tax, under Rule 8 of Schedule II of the Andhra Pradesh Gram Panchayat Act, 1964. It is, whether a public notice is sufficient or an individual notice should be given to the rate payers?

(2.) The appellants are owners of houses in Velpur Gram Panchayat in Armur Taluk, Nizamabad District. Previously, the Gram Panchayat was levying property tax on the annual rental value. In 1973, the Gram Panchayat undertook quinquennial revision of the assessment of house tax. According to the appellants house tax was enhanced from two to eight times and no notice was issued to them calling for objections before revising the assessment and enhancing the taxes. In support of their contention, that no notice was given to them they relied upon the Bench decision of this court in Ramachandra Rao v. Government of Andhra Pradesh, (1971-2 Lawyers Ref. 420) (Andh Pra).

(3.) The writ petition was dismissed by our learned brother Raghuvir J, holding that the particulars of enhancement had not been given by the appellants and so, it was not possible to give any relief in the writ petition. But, he observed that it would not prevent them from taking appropriate proceedings by filing objections before the authorities or taking suitable proceedings as and when demand notices were serviced upon them.