The High Court · 2025

circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly a writ in the nature of Mandamus declaring the action of the Respondents more particularly that of Respondent No.S in seeking to levy property tax, anears etc., under section 266(1) of the GHMC Act, '1955 by way of property tax demand bills for Door No's. 10-5-211t8rN101, 10-5-21118rN102, 1o-5-2l1t$tN106, 1o-5-2t1r8/A/108, 1o-5- 2t1tglN110, 10-5-211r8rN111, 10-5-2t1t8,tAt113, 10-5-2t1t}tAt115, 10-5- 211181N116, 10-5-211lllAt112, 1o-s-2l1t1tAt114, 1o-s-2t1t}tAt117 for the year 2025 - 26 and treating the schedule property as a commercial establishment as being arbitrary, illegat and violative of Artictes 14, 19 (1) (g), 21 and 300-4 of the constitution of lndia and consequenfly direct the Respondents more particularly Respondent No. 5 to reassess the quantum of property tax without treating the premises in Door. No. 10-5-211/8lAt1o1,1o-s-zl1t\tN1o2, 1o-s-ztitatAt106, 1o-5- 2t1tglAt108, 10-5-2t1l8tAt110, 10-5-2t1t$tN111, 10-5-211t}tAt113, 1o-5_ 211r8rN115, 10-5-211r8rN116, 10-5-2t1r\tN112, 1o-5- 211t}tN114, 1o-5_ 2t1t81N117 totally admeasuring 6g91 sft. situated at 1sr Floor, Maheswari complex' Masab rank, Hyderabad, Terangana - 5oo02g as commerciar property and raise the demand bills under section 266(i) of the GHMC Act, 1955 as per law forthwith. loF Petition under section 'r5i cpc praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High court may be pleased to direct the Respondents, more particurarry Respondent No. s not to take any coercive steps in pursuance of demands incruding issuance of demand bifls issued in respect of premises in Door. No. 10-5-211/8rAt1o1, 1o-5-2t1t8tAr1o2, 10_5_ 211r8rAr106, 1o-5-2t1t8tAt1o8, 1o-5-2r1t8rN110, 10-5-2t1r,tN111, 1o_5_ 2l1l8lAl113, 10-5-211lglAl115, 10-5-211181At116, 10-5-211181N112, 10-5- 211l8lN1',t4, 10-5-21118tA1117, 10-5-211lglN118, 10-5-211lglN119, 10-5- 211l8lAl120, 10-5-211181N122 and 10-5-211181N123 admeasuring 6891 sft. situated at 1tt Floor, Maheswari Complex, Masab Tank, Hyderabad, Telangana -

500028. Counsel for the Petitioners: SRI VIJAY B. PAROPAKARI Counsel for the Respondent No.1: GP FOR MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT Counsel for the Respondent Nos.2 to 5: SRI MIDDE AR.UN KUMAR, S.C. FOR GHMC The Court made the following: ORDER o HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY WRIT N No.l1826 oF 202s DATE OF ORI)ER: 15-12-2025 Between: Mr. Gautam Mahmood S/o. Mahmood Ali and three (3) others Petitioners AND The State of Telangana Rep. By its Principal Secretary, Municipal Administration and Urban Development Department, Secretariat, Hyderabad, and four (4) others. ." Respondents ORDER: This writ petition is filed by the petitioners seeking to declare the action of respondent No.5 in levying property tax, arrears etc. in respect of the property bearing Door Nos.l o-5-2/l/glNlOl, l0-5- 2/r/81N102, L0-5-21U8/N106, to-5-2nt8/A/108, 10-5_ 2/U8/Nttt, t0-5-2luglNttt, t0-5-2lu8lAtfi3, t0-5_ 2/t/8/Ntt5, 10-5-2/U8/Nrt6, t0-5-2/t/8/Afit2, 10_5_ 2 zlll}/Nll4,, I}-5-2ll/8lNll7, total admeasuring 6891 square feet situated at I't floor, Maheshwari Complex, Masab Tank, Hyderabad, by treating as "commercial establishment", as being illegal, arbitrary and unconstitutional.

2. Heard IVIr. vrjay B. Paropakari, learned counsel for the petitioners, and IVIr. Midde Arun Kumar, learned standing counsel for the GHMC, appearing for respondent Nos'2to 5'

3. Learned counsel for the petitioners submitted that the subject matter of this writ petition pertains to the following door numbers and PTI Numbers: Sl.No. I 2 3 4 5 6 7 8 9 l0 n t2 Door No. r0-5-2lll8lAltol t0-5-2lrl8lNt02 t0-5-2lll8lNt06 t0-5-2lll8lNl08 t0-5-2lU&lNtr0 10.5-2lllSlNlll t0-5-2lU8,lNl13 t0-5-2lll8lNtt5 t0-s-2lrl8lNtt6 t0-5-2lll8lAlt12 l0-5 -2lll8lAlt14 t0-5-2lrl8lNt17 PTIN No. 1071008900 r071008901 1071008902 r 07 I 008757 1071008822 l 07 l 008823 I 07 1008986 1071008824 107 I 008825 l 07 l 00898s 107 l0l 003 I 1071008987 o 3 The petitioners are the joint owners and possessors of the subject property having inherited the same under registered will deed dated

19.12.2020 executed by late Mrs. Vimala Mahmood, mother of the petitioner No.1. The petitioners have been ln contrnuous unintemrpted possession of the subject property. The subject property is not used for any commercial activity, business establishmenl., or any other activity in the nature of the commercial establishment-. The subject property is exclusively used as legal ofhces, and a portion of the property is also used for residential purposes.

4. Learned counsel for the petitioners submitted that respondent No.5 has levied the property tax under the category ol"'commercial establishment" and has been levying property tax on such commercial rates and issued demand notice under Section 266(l) of the Greater Hyderabad Municipal Corporation Act 1955 (for short 'GHMC Act') from time to time. Respondent No.5 has raised twelve (12) property tax demand notices for the assessment year 2025-26 under Section 266(r) of the GHMC Act. The rotal plinth area is 6,891 square feet and the property tax assessed is I I I I ! I i i : j i I i I I I 4 Rs.5,94,592l- (Rupees five lakhs ninery-four thousand five hundred and ninety-two onry). The imposition of the property tax on the subject property by treating it as commercial estabrishment, even when the property is utilised for raw offices is ilregar and arbitrary. 5' Learned counsel for the petitioners submitted that the action of respondent authorities is contrary to the raw raid down by the Hon'ble Supreme Court in V. Sasidharan v. M/s. peter and Karunakarr and the Delhi High court in south Derhi Municipal Corporation v. B.N. Magon2. It is submitted that when the subject property is used partry for residential purposes and partly for legar offices, there is no commercial activity done by the petitioners. Thus, assessing the property tax as commerciar estabrishment is illegal and contrary to the provisions of the GHMC Act. 6' Learned standing counser for the GHM., appearing for respondent Nos.2 to 5, fired counter affidavit and submitted that the writ petition is fired by the petitioners by suppressing material facts and approached this court with unclean hands. The petitioners have '1reu;4 scc 230 '2023 scc online DEL 8684 : I I i l 5 been using the building for commercial purposes and not paying the property tax rr:gularly- The petitioners are liable to pay Rs.6,22,1741- (Rupees six lakhs twenty-two thousand one hundred and seventy-four only) towards tax alrears, and will also file additional counter affidavit, if necessary. Learned standing counsel funher submitted that the subject property is utilized for commercial purpose. During the inspection done by the concerned officials, it was found that the entire property is used for lawyers' offices and there is no residential accommodation'

7. As seen from the counter affidavit filed by respondent No'5 - the Deputy Commissioner, Circte -12, Mehdipatnam' Hyderbad' the building of the petitioners has 17 PTI numbers. The total property tax payable by the petitioners is Rs.6,22,1741- (Rupees Six lakhs twenty two thousand one hundred and seventy four only)' It is contended by the learned standing counsel for the GHMC that the petitioners are using the building for commercial purpose and not paying t:rx regularly. From the above contentions raised by the respondent rruthorities, there is serious dispute as to the usage of subject property. Whether the property is used for commercial or 6 residential purpose is a question of fact. It is also unknown whether entire building is used for advocates' office or only part of it. Though, it is contended by the learned counsel for the petitioners that the subject property'is exclusively used for advocates' office and cannot be treated as commercial establishment, in the absence of concrete proof it is difficult for this Court to pass order on merits.

8. In view of the above, without expressing any opinion on merits, the writ petition is disposed of, directing the petitioners to submit objections to the demand notices for the assessment years 2025-26,by depositing a sum of Rs.3,00,000/- (Rupees three lakhs only) within a period of ten (10) days from the date of receipt of a copy of this order. Upon receipt of such objections/representation, enquiry shall be conducted by respondent No.5, and orders shall be passed, in accordance with law, by affording opportunity of hearing to the petitioners, and by taking into consideration the judgments referred to above. Further, the amount of Rs.3,00,000/- deposited by the petitioners shall be subject to assessment/revision of the properly tax, as the case may be. This exercise shall be completed 7 with a period of four (4) months from the date of receipt of a copy of this order. There shall be no order as to costs As a sequel thereto, miscellaneous applications, if any, pending in the writ petition stand closed. ./ To //TRUE COPY// SD/- L. VIJAYA LAXMI ASSTSTANT RE.GISTRARe SECTION OFFICER

1. ]fq erlryipal Secretary, fi/u.nicipal Administration and Urban Development, State of Telangana, Secretariat, Hyderabad.

2. The Commissioner, Greater Hyderabad Municipal Corporation, CC Complex, Tank Bund Rd, Lower Tank Bund, Adarsh Ndgar, Hyderabad, Telangana - 500063.

3. T!". PV, .Commissigner, Greater Hyderabad Municipal Corporation, Circle - 1 0, Khairtabad, Hyderabad.

4. The Assistant Municipal Commissigller, Greatgr Hyderabad Municipal -Telangana corporation, Sadan college Lane, Khairtabad, Hyderabad 500028.

5. flq ?pqrty Commissioner, Greltqr Hyderabad Municipal Corporation, Circle - 12, Mehdipatnam, Hyderabad, Telangana - 50002g. 6. One CC to SRI VIJAY B. PAROPAKART, Advocate tOpUCI 7. Two CCs to G,P. for.Municipal Administration and Urban Development, High Court for the State of Telanlana at Hyderabad. TOUTI

8. One CC to SRI MTDDE ARUN KUMAR, S.C. for GHMC tOpUCI 9. Two CD Copies MP #/ t I HIGH COURT DATED i1511212025 * ,/) ,y.o '{t .tt *ff \ h * HO ORDER WP.No.1182G of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I i i v