Syed Faisal Ali v. 1. The State of Telangana

Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ , order, or direction more so in the nature of Writ of Mandamus declaring the demand notices for the period ot 2023 - 24 dated 22-12' 2023 vide No 1008l12lTC17lGHMC/2023, another notice No. 1 }OBh 3ff C1 7 lG H MC/2023, another notice No. 1 OOB I 1 4 I ff C1 7 I GHMC|2023 and another set of demand notices for the periods 2024-25 issued by the Third Respondent in seeking to levy Property Tax on the petitioners property for the Flats 301, 303, 305 in house bearing No. 6-3-109S/1 114 and 15, Lake Melody Apartments, Somajiguda Hyderabad and the respondents action in not considering the representation of the petitioner on 13-03-2024 given for reassessment, as being illegal, arbitrary, high handed, violative of Principles of Natural Justice, Greater Hyderabad Municipal Corporations Act, violative of the Hyderabad Municipal Corporations (Assessment of Property Tax) Rules, 1990, apa( from violation of Articles '14, 21 , 300 A of Constitution of lndia and consequently set aside the impugned notices. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including recovery of tax for the period of 2O23 - 24 vide No 1008/12l TCl 7/ GHMC/2023, another notice No. 1008lfifiC17lcHMC 12023, another notice No. 1OO8l14llTC17lGHMC 12023 all dated 2211212023 and atso the Property Tax Demand Bills for the periods 2024-25. Counsel for the Petitioner : SRI G.KALYAN CHAKRAVARTHY Counsel for the Respondent No.1 : GP FOR MCPL ADMN URBAN DEV. Counsel for Respondent No.2&3 : SRI MIDDE ARUN KUMAR, SC FOR GHMC The Court made the following: ORDER HON'BLE SRI JUSTICE K. LAKSHMAN WRIT PETITION No.27l3 OF 2025 ORALORDER: Heard learned counsel for the petitioner and Mr. Midde Arun 'Kumar, leamed Standing Counsel for GHMC appearing on behalf of respondent Nos .2 and 3 .

2. According to the petitioner herein, he and his sister, Mrs. Rafathunnisa Begum, are the absolute owners and possessors of Flat Nos.301,303 and 305 in House bearing No-6-3-1099/lll4 & 15, Lake Melody Apartments, situated at Somaj igud4 Hyderabad, under different sale deeds and they were allofted PTIN Nos.l100620502, 1100620501 and 1100620517 respectively. They have been paying property tax to the respondents.

3. Respondent No.3 has issued property tax demand bill No.8727 demanding an amount of Rs.34,60,318/- in respect of the house bearing No.6-3-1099/li l3 and 1099/l12/21B., siruared at Somajigud4 Hyderabad. Challenging the said demand bill, the father of the petitioner i.e., Syed Sujath Ali, preferred an appeal vide M.A. No.l55 of 2021. Vide judgment dated 28.03.2022, leamed Chief Judge, City Small Causes Court, Hyderabad, allowed the said appeal z KI-,J w P No 27ll of202i setting aside the aloresaid demand bill and remitted the mauer back to respondent No.3 with a direction to reassess the property tax by visiting thc schedule premises and giving reasonable opportunity to the appellanl therein before assessment of the property tax by Ibllowing principlcs of natural justice and also consider the principle Iaid down by the Hon'ble Supreme Court in the judgments referred therein while claiming property tax in respect of the schedule premises in accordance with law

4. 11 is the specific contention of the petitioncr herein that the respondent Corporation did not visit the said premises in compliance with the said judgment.. 'fhey have issued demand notice for the year 2023-24 dcmanding property tax exorbitantly without any basis in respect of the subject property. They have also issued property tax demand bill lor thc year 2024-25 without any basis and the same is also cxorbitant. Therefore, he has submitted a representation dated

13.03.2024 to respondent Nos.2 and 3 with a request to re-assess the property tax in respect of the subject flats. Despitc recciving and acknowledging the said representation, respondent Nos.2 and 3 did not act upon the same. Therefore, the petitioner filed the present writ. l KI.J W P No 27ll ot2025 petition to declare the said demand notice dated 22.12.2023 for the year 2023-24 and another notice for the year 2024-25, as illegal.

5. Mr. Midde Arun Kumar, learned Standing Counsel lor GHMC, on instructions, would submit that the petitioner and his sister are due and liable to pay an amount of Rs.9,28,759l- in respect of the aforesaid subject flas. On receipt of representation dated 13.03.2024, respondent No.3 has issued a notice dated 23.03.2024 fixing hearing date on 27 .03.2024 at I I .30 A.M. Neither the petitioner, nor his sister appeared before respondent No.3 in the inquiry held on 27.03.2024 They have not submitted any record. In proof oi thc same, he has filed copy of notice along with written instructions. However, respondent No.3 will consider the documents, if any, submitted by the petitioner and his sister and also after hearing them, he will dispose of the said representation dated 13.03.2024. He will also consider the judgment dated28.03.2022 in M.A. No.155 of 2021.

6. In the light of the aforesaid submissions, this writ petition is disposed of directing respondent No.3 to consider the representation dated 13.03.2024 submitted by the petitioner, visit the aforesaid subject flats and then dispose of it in accordance with the procedure laid down under CHMC Act, 1955. He shall complete the said I I 4 KL,J w P. No 2713 of2025 exercise within a period of four (04) weeks from the date of receipt of copy of this ordcr. J'he petitioner shall appear before respondent No'3 on his behali and on behatl of his sister on the date hxed by him and shall co-operate with him in disposal of the aforesaid representation datcd 11.032024 submitted by the petitioner within the aforesaid timclines. 1'hercafter. respondent Nos.2 and 3 shall issue fresh bitt for the years 2023 -24 and 2024-25 - In the circumstances of the case' there shall bc no ordcr as to costs As a sequcl thcreto, miscellaneous petitions, if any, pending in this writ petition shall stand closed. \ To, SD/-K. AMMAJI ASSIS ANT REGISTRAR //TRUE COPY// ECTION OFFICER '1 . The Principal Secretary, Municipal Administration, State of Telangana' Secretariat, HYderabad.

2. The Commissioner, Greater Hyderabad Municipal Corporation, Tank Bund Road, Hyderabad.

3. The Deputy commissioner, Greater Hyderabad Municipal Corporation, Circle No. 17, Kh'airatabad, HYderabad

4. One CC to SRI G.KALYAN CHAKRAVARTHY, Advocate tOPUCl 5.TwoCCstoGPFoRMCPLADMNURBANDEV,HighCourtfortheStateof Telangana. [OUT]

6. One CC to SRI M.ARUN KUMAR, SC FOR GHMC IOPUCI 7. Two CD CoPies BSK BS \ I ') o * -{ tiE $'! 4- {' 2 l_- J B W5 z o e ,AP 1 eO H * HIGH COURT DATED:31 10112025 ORDER WP.No.2713 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 0\ o d"