PUNJALA VINAY KUMAR Vs. STATE OF TELANGANA

JUDGEMENT

(1.) This writ petition is filed seeking to declare the action of the Greater Hyderabad Municipal Corporation, Hyderabad (GHMC) in insisting the petitioner to pay property tax of Rs.65,15,695.00 (Rupees sixty five lakhs fifteen thousand and six hundred and ninety five only) towards his property bearing H.No.8/2/293/82/A/735, Road No.36, Jubilee Hills, Hyderabad, without following due process of law as illegal, arbitrary, in violation of Articles 14, 21 and 300A of the Constitution of India and against the principles of natural justice and also in violation of the Greater Hyderabad Municipal Corporation Act 1955 (GHMC Act).

(2.) It is submitted that the petitioner is owner of the house bearing No.8/2/293/82/A/735, Road No.36, Jubilee Hills, Hyderabad. The petitioner approached respondent No.2 - the Commissioner, GHMC, for the purpose of building permission on the subject property. The petitioner was informed that there are arrears of property tax to a tune of Rs.65,15,695.00 and the said amount represents arrears of property tax from 2009 onwards in respect of the subject property. Hence, respondent No.2 insisted the petitioner to pay property tax. The petitioner sent notice dtd. 22/11/2021 to the GHMC on 22/11/2021 expressing his willingness to pay the property tax for the current year and past two years.

(3.) Respondent No.3 - the Deputy Commissioner, GHMC, filed counter affidavit contending that the petitioner neglected to pay the property tax to the GHMC intentionally even after receipt of tax demand notices in respect of the subject property as per the GHMC Act. The petitioner was issued regular telephone messages to pay the property tax. The assessed payment history of the petitioner was verified with reference to PTIN 1100856069 and found that the petitioner has paid Rs.6,32,370.00 on 11/3/2022 towards part payment of property tax. After adjustment of the said amount, the petitioner is due the following amounts towards arrears of property tax: <IMG>JUDGEMENT_94_LAWS(TLNG)4_2025_1.jpg</IMG>