DINAZ NORIA Vs. CANTONMENT BOARD

JUDGEMENT

(1.) This writ petition is filed questioning the impugned notice, dated 05.08.2008 issued by the respondent to Shri Eduji Shorabji Shenoy, by and under which, the respondent called upon the addressee to pay a sum of Rs.1,00,000/- plus a further sum of Rs.37,00,000/- for converting the bungalow of the respondent, which is under occupation of the petitioner, from residential purpose to commercial purpose.

(2.) Heard the learned counsel on either side and perused the record.

(3.) The petitioner is in occupation of part of Bungalow, bearing No.174, situated at Boinpally, Secunderabad as tenant and the bungalow is being used as godown to store his decorative items. He has been paying the agreed rent and taxes since more than 10 years to his landlord. According to the petitioner, the said bungalow belongs to M/s.late Khan Bahadur Edulji S.Chenoy Trust, but not to the respondent. The provisions of Section 244 of Cantonments Act, 2006 (hereinafter referred to as "the Act") are not applicable to the facts of the case. The respondent, earlier, issued a notice on 13.02.2001, proposing to revise the assessment for the period from 01.04.2000 to 31.03.2003, which clearly shows that the property was made into commercial and the annual rental value was revised from Rs.7,600/- to Rs.4,25,600/- and the tax being collected from the year 2000. Hence the petitioner prays to set aside the impugned notice.