SATYANARAYANA TALKIES Vs. COMMISSIONER NARASARAOPET MUNICIPALITY

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondent-Municipality.

(2.) Writ of Certiorari is sought pertaining to the record relating to demand notice No. 1307 dated 18-7-1994 issued by the Narasaraopet Municipality and seeks to quash the same declaring it as void in the set of circumstances stated by the petitioner.

(3.) The petitioner, who is a resident of Narasaraopet Town, owns a theatre situate in Narasaraopet town. Property tax was levied @ Rs. 956.00per year upto the assessment year 1981-82. According to the petitioner, the Narasaraopet Municipality effected a general revision of property tax on the assessee from 1-10-1981 and revised the property tax payable by the petitioner and fixed at Rs. 3374-80 per half year.