The High Court · 2025

Petition under Section 15i CpC praying that in the circumstances stateq in the affidavit filed in support of the petitian, the High Court nray be pleased tg direct the respondents 2 to 5 to receive the actual property ta): from 2023_24 ill date without insisting any penalty, pending disposal of the main writ petition. Counsel for the petitioner: SRI K.DURGA pMSAD Counsel for the Respondent No.1: Gp FOR MCPL ADMN URBA,N DEV Counsel for the Respondent No.2 to 4: SRI M.ARUN KUMng, SC FOR qHlrte The Court made the following: ORDER HONOURABLE SRIJUSTICE B. VIJAYSEN REDDY WRIT PETITIO N No.8 168 0F 2025 ORDER: Heard Mr. K. Durga Prasad, learned counsel for the petitioner, and Mr. [\tl. Arun Kumar, learned Standing Counsel appearing for respondent Nos.2 to 4

2. Petitioner claims to be the owner of house bearing Nos.8-2-269lN16711 and 8-2-2691N167, comprising ground + 1 upper floor, situated at Banjara Hills, Hyderabad. lt was constructed in an extent of 540 square yards. lt is stated that respondent No.5, who is a Tax Inspector, had been regularly collecting property tax from the petitioner by way of cheque. The Government issued G.O.Rt.No.485 MA&UD dated 16.07.2022 for One Time Scheme (OTS) for waiver of 9Oo/o arrear interest on Property Tax till the Financial Year 2021-22. The said OTS was valid upto 31 .'10.2022. Under OTS, on 16.08.2022, the petitioner has issued cheque bearing No.273307 for a sum of Rs.83,8061. On 18.08.2022, the petitioner has issued second cheque bearing No.273308 for a sum of Rs.83,806/- as she was informed that the first cheque was dishonoured. The second cheque was encashed by Greater Hyderabad Municipal Corporation (GHMC) on 24.08-2022. Later, another cheque bearing No.273311 daled 25.08.2022 for a sum of Rs.83,800/- was issued and it was also encashed by GHMC on 2

07.09.2022. Subsequently, respondent No.5 collectecl one more cheque bearing No.273312 dated 3O.O1.2O2Z for a sum of Rs.3,8'l ,7581, towards settlement of current tax and arrears of tax including interest, and receipt dated 30 0g.2022 was issued showing tax balance as'0'and advance tax of Rs.i010/_ was cr<ldited to the petitioner's account.

3. lt is submitted that when the petitioner wanted to pary the tax for subsequent years i.e., from 2023 onwards and approached respondent Nos.3 and 4, the authorities refused to receive the amounts on the ground that tax of earrier years is due. The petitioner interds to crear off the arrears, if any, by 31 .03.2025 as the GHMC hars given the benefit of waiver of 90% on interest component, however herr request is not being accepted.

4. Learned counser for the petitioner submitted that the petitioner is ready to pay actuar municipar tax arong with 10% perrar interest before 31 .03.2025. However, the petitioner was informed by respondent Nos.3, 4 and 5 that she has to pay total amount of Rs.4,06,1711- towards tax and penar interest. According to the rearned counsel, the assessment payment history shows the arrears from 2020-2021 fll 2023-24, but as stated above, the arrears fc,r the year 2022 were paid. 'rhe petitioner is riabre to pay tax arrears onry from the ds. The petitioner was informed that th e bill was year 2023 onwar 3 generated and the petitioner has to necessarily pay Rs.4,06,171l-, as otherwise the system will not accept any other payment.

5. Learned Standing Counsel appearing for respondent Nos.2 to 4 submitted that the petitioner may be directed to pay entire demanded amount and ask for adjustment as there is no time left. The petitioner has to pay the tax arrears by 31 .03.2025 if she wants to avail the benefit of waiver of penal interest to the extent of 90%.

6. A perusal of Ex.P7-assessment payment history furnished by GHMC to the petitioner indicates the total amount payable by the petitioner is Rs.4,06,171l-. The details of the property tax payable by the petitioner are from 2020-2021 (second half) to 2023-2024 (second half). The petitioner relied on Ex.P5-bank statement, which shows that the cheques shown in the preceding paragraphs have been cleared on

24.08.2022 (Rs.83,8061), 07 .09.2022 (Rs.B3,S0Ol) and 07.09.2022 (Rs.3,81,7581).

7. Prima facie, it appears the petitioner has paid all the arrears for the years 2020-2021 lll 2022'2023. However, learned counsel for the petitioner submitted that advance tax for the year 2023 was also \ \ paid.

8. ln the circumstances, the demand of GHMC that the petitioner has to pay a sum of Rs.4,06,171l- appears to be improper and I I 4 incorrect. As the petitioner is a senior citizen aged 70 years and has come foruvard to pay the arrears of property tax by availing the benefit of interest waiver under OTS before 31 .O3.2025, in the opinion of the Court, due to calculation errors or any other reason beyond the control of the petitioner, she cannot be subjected to arbitrary action.

9. Hence, the writ petition is aflowed. The petitioner is directed to pay a sum of Rs.2,50,000/- (Rupees Two Lakhs Fifty Thc,usand only) towards property tax to the GHMC within one (0i)week from today. within this time, the petitioner shail submit representation to respondent No.3 requesting to furnish details of paynrents made towards tax for the year 2022-2023 and arso to give correc:t statement of account and tax arrears for the subsequent years tiil 2o2,r-202s. The representation of the petitioner shall be considered by giving an opportunity of hearing to the petitioner and order shall be passed by respondent No.3, in accordance with law, within a periocl of six (6) weeks thereafter. Untir representation is disposed of, no coercive action shall be taken against the petitioner. No order as to cc,sts. As a sequel thereto, miscellaneous applications, if ary, pending in this writ petition stand closed SD/.T. TIIRUMALA DEVI slsTAr',rT REGTSTRAR //TRUE COPY// ^q \ SECTION OFFICER

1. Ihe Principal Secretary, Municipal Adminiskation and Urban Development Department, Secretariat, Hyderabad, State of Telangana. 2 The Commissicner, Greater Hyderabad Municipal Corporation, Hyderabad. To, \. I 3 The ,Deputy. C_ommissioner, Greater Hyderabad Municipal Corporation, Circle- 18, Jubilee Hills, Hyderabad.

4. The Assistant Commissioner (Tax), Greater Hyderabad Municlpal Corporation. Circle-1 B, Jubilee Hills,' Hyd'erabad. 5 V. Gangadhar, s/o. not known, Tax lnspector, Circle-18, Jubilee HiUs, Hyderabad. 6 One CC to SRI K.DURGA PRASAD, Advocate [OPUC] T One CC to SRI M.ARUN KUMAR, SC FOR GHMC [OPUC] 8. Two CCs to GP FOR MCPL ADMN URBAN DEV, High Court for the State ot Telangana at Hyderabad [OUTI

9. Two CD Copies BSR BSw HIGH COURT DATED: 1810312025 \ \ ORDER WP.No.8168 of 2025 A 4 .i 2 6 I'IAH 2025 > z I 0 \ i--.-- ('!s -s- oATC * ALLOWING THE WRIT PETITION, WITHOUT COSTS