SAMALA POSHETTY Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Heard learned counsel for the petitioners, learned Government Pleader for Municipal Administration and Urban Development appearing for respondent Nos.1 to 4, learned Government Pleader for Revenue appearing for respondent No.5, learned Standing Counsel for GHMC appearing for respondent No.6 and learned Standing Counsel for HMDA appearing for respondent No.8 and perused the record. The 7th respondent is removed from the array of parties as per the order of this Court dt.25/7/2023.

(2.) The case of the petitioners in brief is that they are the owners of residential building consisting of stilt + 5 upper floors; that the said building was constructed by obtaining building permission dt.20/11/2019; that on completion of construction, the 6th respondent had allotted door No.3-99/100 and assessed the subject property to property tax by assigning APP No.9122800781/2021 dt.30/11/2021 with half yearly property tax of Rs.1,63,551.00 including library cess; and that the 6th respondent while assessing the said residential building has treated the same as shops and levied penalty claiming the same as unauthorized usage.

(3.) It is the further case of the petitioners that the respondents thereafter unilaterally revised the said tax and finalized the tax at Rs.1,88,501.00 for half year, including interest as on 18/1/2022, but did not assess the ground floor to tax; and that noticing the aforesaid omission, the same was brought to the notice of the respondents, while paying half yearly tax of Rs.1,66,822.00.