J. Nagaraj v. The State of Telan

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an Order or Direction more particularly one in the nature glWllT OF MANDAMUS declaring the impugned Demand Notice Lr. No. A115212025 dated 6-3-2025 issued under section 88 of Telangana Municipalities Act 2019 by the 3rddemanding to pay Rs 3,78,34 11 from 2011-12 (2) lo 2024-2025 in respQct of House No. 6-1-735/1 situated at '1st Floor, SPT Market Nalgonda, Nalgonda district without proper assessment order till date without considering the iepresentations of the petitioner since 2016 to 14-2-2025 is illegal, arbitrary, contraly to Telangana Municipalities Act and Rules made there under and set aside the same consequently d irect the respondents to impose the Property tax with assessment order by measuring the actual property area in the first floor by following Property Tax'assessment rules existing in the Municipalities Act and rules, by following due process of law. *.::? . i'.. j" i!-=t+iF'- ''.7 ,/ 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 of all further proceedings pursuant to the impugned Demand Notice Lr. No. A115212025 dated 6-3-2025 issued under section BB of Telangana Municipalities Act 2019 by the 3rd Respondent demanding to pay Rs. 3,78,3411- from 2011-12 (2) to 2024-2025 in respect of House No. 6-'1-735i 1 situated at 1't Floor, SPT Market Nalgonda, Nalgonda district by directing the respondents to impose the Property tax with assessment order by measuring the actual property area in the first floor by following Property Tax assessment rules eXisting in the Municipalities Act and rules, by following due process of law pending disposal of the writ petition. Counsel for the Petitioner: SRI J. NAGARAJ, PARTY lN PERSON Counsel for the Respondent No.1 & 2: GP FOR MUNICIPAL ADMINISTRATION & URBAN DEVELOPMENT $ounsel for the Respondent No.3: SRI PUTTA KRISHNA REDDY The Court made the following: ORDER THE HON'BLE SRI JUSTICE K.LAKSHMAN WRIT PETITION No.7309 OF 2025 ORDER: Heard Sri J.Nagaraj learned parly in person and Sri Putta Krishna Reddy, leamed standing counsel appearing for respondent No.3.

2. According to the petitioner, his father late J.Hanumaiah, was the absolute owner and possessor ofthe house bearing H.No.6-l-73511 situated at SPT Market, Nalgonda. 3'd respondcnt has issued demand notice to the tcnant dated 06.03.2025 dernanding an amount of Rs.3,78,341/- towards arrears olpropefty tax frorn 201 l-12 to 2024-25. It was addressed to the petitioner's father. It was served on Mr. J.Ganesh, the tenant of the subject house. Chatlenging the said notice dated 06.03.2025,the petitioner filed the present writ petition.

3. Perusal of the record would rcveal that the petitioner's father died on 06.01.1994. Even then, the petitioner did not take any steps to mutate his name in municipal records in respect of the subject house. Therefore, they have issued the said notice dated 06.03.2025 in the name of the petitioner's father. He has submitted scveral representations including representation dated 17.02.2025 requesting the 3'd respondent for assessment of the property tax taking actual measurement and 2 ':'4 rmpose propefty tax by following due process of law,. Despite receiving and acknowledging the said representation, 3.d respoudent dicl not act upon the sarne.

4. The petitioner is a practicing Advocate. He submits that he will cooperate with the 3'd respondent in conducting enquiry by recciving notice and submitting explanation etc.

5. Any notice issued in the name of a dead person is invalid and 'non-est'. It is a nutlity and not a rnere irregurarity which courd be cured. Therefore, without going into the merits and dernerits of the case, on the said ground alone. the irnpugned notice dated 06.03.2025 of 3.,r respondent is liable to be set aside.

6. ln the light of the above discussion, this writ petition is disposed of. The impugned notice dated 06.or.2oz5 or'3'd respondent is set aside. Liberty is granted to the 3'd respondent to initiate actio, al.resh against the petitioner herein. The petitioner shail cooperatc with thc 3.d respondent by receiving notice, submitting explanation and othcr docurnents. 3"1 respondent shall also consider the aloresaid representation tlated 17.02.2025 and take action strictly in accordance with law. How'ever, 3'd respondent shall complete the said exercise within a period of three (3) weeks from the date of receipt of a copy of l this order. However, the petitioner shall pay property tax of Rs.12,000/- per year within one week from today I petition, shall stand closed. Consequently, miscellaneous petitions, if any, pending in this writ //TRUE COPY// SD/.P. H. NAGABHUSHAMBA DEPUTY REGIS SECTION OFFICER To, 1 2 J 4 5 6 7 nd Urban Development The Principal Secretary, Municipal Administratio yderabad, Pin 500022 Dep artment, The State of Telangana, Secretariat, The Commissioner and Director of Municipal Administration, Masab Tank, Hvderabad 500028 The Municipal Commissioner, The Nalgonda Municipality, Nalgonda, Nalgonda district Pin- 508001 One CC to SRI J. NAGARAJ, PARTY lN PERSON [OPUC] One CC to SRI PUTTA KRISHNA REDDY, Advocate [OPUC] Two CCs to GP FOR MUNICIPAL ADMINISTRATION & URBAN DEVELOPMENT, High Court for the State of Telangana. [OUT] Two CD Copies BN BS HIGH COURT DATED:0710312025 I ORDER WP.No.7309 of 2025 I At( ar\ L) r \ tl l JUL 2025 ( I * (:L\'ir,i \:--l .{.' .-r,2)t"' DISPOSING OF THE WRIT PETITION WITHOUT COSTS /o ,./1 Z /l ,//,/Z ,