RATE PAYERS ASSOCIATION KOVVUR WEST GODAVARI DIST Vs. COMMISSIONER AND SPECIAL OFFICER KOVVUR MUNICIPALITY WEST GODAVARI DT

JUDGEMENT

(1.) 1. The Rate-payer's Association, Kovvur, the petitioner herein, is asking for the issuance of an appropriate wirt, order or direction quashing the special Notices issued to the rate-payers in Kovvur Town, as arbitrary illegal and unenforceable.

(2.) According to the petitioners, in 1976 the Commissioner and Special Officer of the Municipality issued special notices to the owners/occupiers of the buildings in Ward Nos. 5, 6, 7, 8, 12, and 13, proposing excessive enhancement of the existing taxes. While preparing the said notices, it is alleged, the Municipality did not keep in mind the provisions of Sections 85, 91 and the Rules contained in Schedule II to the Act. The special notices issued contain one or the other of the five standard reasons evolved by the respondent and that, the reasons assigned are not only vague, but are devoid of any particulars. The special notices do not show on what basis and on what material the tax proposed therein is arrived at. The petitioners are, therefore, disabled from making a proper and effective representation (revision) against such vague notices. It is also alleged that the then Commissioner and Special Officer was guilty of several irregularities which were brought to the notice of the Government, the Government, on being satisfied about the same, has also suspended the officer. However nothing was done to rectify the arbitrary acts already done by the said officer. The enhancement is highly excessive. Reliance is placed upon a Bench decision of this Court in Tax Payers Association vs. Special Officer, Tirupathi (1) (1977 (2) APLJ page 167), in support of their contention.

(3.) Learned Government Pleader has placed the relevant records before me. The records show that, before issuing the special notices, the Commissioner & Special Officer of the Municipality had gathered information in accordance with and as contemplated by Section 95 of the Act. Section 95 of the Andhra Pradesh Municipalities Act, 1965, says, "for the purpose of assessing the property tax, the Commissioner,......... may, by notice, call on the owner or occupier of any land or building to furnish him ............within seven days after such service......or within such further period, not exceeding seven days, as may be specified by the Commissioner ............ with returns of the rent payable for the land or building, the cost of erecting the building and the measurements of the land and with such other information as the Commissioner............ may require, and every owner and occupier on whom such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge of belief...........................".