1. Makkara Sadanandan @ MS Anand v. The State of Telangana

Petition under Arlicle 226 of the Constitution of Indi* praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of Mandamus or any other appropriate order or direction, declaring the inaction of respondent No.3 in considering the petitioner's representations for the exorbitant and arbitrary increase in property taxes, approximately 5,350percent to the subiect land for tbd Petitioner No.1 and 3,200% to the subject land for Petitioner No.2, which are FTL lands within New Viska Cheruvu, as illegal, unjustified and contrary to the provisions of the Telangana Municipalities Act, 2019 upon which it is just and necessary to reassess and rectify the property records by appropriately classifying the sub.lect lands as dry and vacant land, and to remove the erroneous classification of MS Anand Guest House, as per the correct rand use based on rerters and mairs dated 18-09-2024,01-10-2024, 18-12-2024, 12_02_2025, 14_02_..tCj2S, and 19-03-2025 as illegal, arbitary, viotative of Sections 92, 93, and l;, of the Telangana Municipalities Act, 2019, and contrary to the principres of naturat justice, constitutional mandates under Articles 14, 21 , and 300-4 of the constitution of lndia and consequently set aside the demand notices dated 29-12-2022, 24-05- 2024' the red notice dated 'r8-03-2025 incruding recovery p-oceedings for arrears kom 2021-2022 of property taxes based on the officiat re:lp,onse of respondent No.3 confirming the dismanUing of the temporary shed a nd assuring that the prope(y tax would be revised shody dated 14-02-2025, r-ntil such time as the property taxes are properly reassessed and rectified in accordance with law lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the circr.rmsrances stated in the affidavit filed in support of the petition, the High couri may be preased to direct the to direct the Respondents no.3 to restore the water connection to the Petitioners' property immediatery and refrain from any coer(;i\/e recovery actions for the subject lands of the petitioner's, incruding auction or s,ate proceedings or disconnection of water and electricity; until such time th€ property taxes are properly reassessed and rectified in accordance with law Counsel for the Petitioners : Mr. K SWETHA Counsel forthe Respondent No. 1: Gp FOR MCPL ADMN URBAN OEV !91nse! forthe Respondent Nos.2 & 3 : SRt PUTTA KRTSHNA REDDY, SC FOR MUNICIPA The Court made the following: ORDER HONOURABLE SRI IUSTICE B. VIJAYSEN REDDY WRIT PETITION No.161 96 of 20?5 ORDER:(ORAL) This writ petition is filed by the petitioners seeking to declare the action of the respondent authorities in not considering their representations dated 19.03.2025 for reassessment and rectification of records of property tax in respect of the properties situated at Khazipalle Village, Jinnaram Mandal, Sanga Reddy District by classi$ring the properties as 'dry and vacant land,; to remove the erroneous classification of 'MS Anand Guest House,; consequently to revise the property tax and to set aside the demand notices dated

29.12.2022, 24.05.2024, as being illegal, arbitrary and unconstitutional. o

2. It is claimed that petitioner No, I is the owner of the land admeasuring Ac.0-10 guntas in Survey No.l93lAA, situated at Khazipalle Village, Jinnaram Mandal, Sanga Reddy District (for short "schedule 'A' property"); and PTIN No.1242102248 was allotted to the said property. That petitioner No.2 is the owner of the land admeasuring Acs.2-00 guntas in Survey Nos.193/A and l94lA, situated at Khazipalle Village, Jinnaram Mandal, Sanga Reddy District \ sr. \ ---1 - ) (for short "schedule 'B' property"); and PTIN No. 12412102247 was allotted to the said property. Both the properties have been assessed with property tax and the petitioners had been paying the property tax from time to time without any arrears. It is submitted thal the schedule 'A' and 'B' propenies are dry vacant land, underdevel,tped and not suitable for constructing commercial or residential structures. A small security room was constructed in schedule 'B' property of petitioner No.2 within the FTL of the New Viska Cheruvu. A temporary storeroom was constructed within the FTL of the lakr: by petitioner No. I in schedule 'A' property and the same was dismatrtled as per the instructions of respondent No.3.

3. It is subrnitted that respondent No.3 has arbitrarily and disproportionately increased the property tax in respect ,r1' the schedule 'A' and 'B' schedule properties without any prior noti,:e and without giving any opportun ity of hearing to the petitioners. The property tax in respect of schedule 'A' property of petitioner No. I rvas enhanced from Rs.2,730/- (Rupees two thousand seven hundred and thirty only) to Rs.1,48,790/- lRupees one lakh forty eight thousand seven hundred and ninety only) from 2021-22 onwards; the property tax in respect of schedule 'B' propefty of petitioner No.2 r.r,as enhanced from J Rs.3,166/- (Rupees three thousand one hundred and sixty six only) to Rs.1,03,356/- (Rupees one lakh three thousand three hundred and fifty six only). Learned counsel for the petitioners submitted that the property tax in respect of the schedule 'A' and 'B' properties was enhanced by 5,350% and 3 ,200Yo and the same is arbitrary and unjust. Subsequently, respondent No.3 demanded Rs. 9,11,760/- (Rupees nine lakhs eleven thousand seven hundred and sixty only) in respect of schedule 'A' property from petitioner No. I and Rs.6,34,211l- (Rupees six lakhs thirty four thousand two hundred and eleven only) towards zurears along with accumulated interest for the period 2021-22, 2022-23,2023-24 and 2024-25. Subsequently, demand notice dated

24.05.2024 and red notice dated 18.0.2025 were issued to the petitioners for payment of arrears of Rs.7,42,084/- (Rupees seven lakhs t forty two thousand and eighty four only) and 5,16,3931- (Rupees five lakhs sixteen three hundred and ninety three only) in respect of the schedule 'A' and 'B' properties respectively. It is submitted that schedule 'A' property is located within the buffer zone of New Viska Cheruvu and respondent No.3 wronglv recorded the same as 'guest house' in the assessment records. The petitioners submitted representations along with photographic evidence stating that the 4 schedule 'A' and 'B' schedule properties are underdcv,rlrped and not used lor any commercial purpose except for a small se:urit1'room in schedule 'B' property of petitioner No.2. However, no r ction has been taken and as there is delay on the part o[ the respondenl :ruthrtrities in considering their representations, the petitioners are lonstrained to approach this Court.

4. lle ard Mr. K.Swetha, leamed counsel fbr tl c pe I itioners; Mr. Putta Krishna Reddy, leamed Standing Counsel I, ri respondents No.2 and 3;and perused the material on record

5. As it is stated by the leamed counsel for the petit oncls that 'A' and 'B' schedule properties situated at Khazipalle Villarre, Jinnaram Mandal. Sanga Reddy District are underdeveloped anr nor used lor residential or an), commercial activity, part of the proocrtl, cornes within the FTl, lirnits of the New Viska Cheruvu and wirh,:ut rny prior notice and rvithout giving any opportunity of hearing to th,: pt'tirioners, the propcrly tax in respect of 'A' and 'B' schedule |rr)pe rl ies was enhanced, without entering into the merits of the case, rhis wr.it petition is disposed of directing the respondents No.2 and 3 tr, corrsider the lepresentation of the petitioners dated 19.03.2025 r., rei:ti1! the {- 5 property records by classifuing the 'A' and 'B' schedule properties as 'dry and vacant lands' instead of 'MS Anand Guest House' and reassess/revise the property tax, by affording opportunity of hearing to the petitioners, and pass orders in accordance with law, within a period of four (4) weeks from the date ol 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 this writ petition shall stand closed. Sd/.A.SREENIVASA REDDY AS ISTANT REG //TRUE COPY// ECTION OFFICER To, 1 The Princioal Secretarv, Department of Municipal Administration Dr' B R ' nmteOXar Secretariat,- Liberty Junctron-Hill Fort, The State of Telangana, Hyderabad !

2. The Commissioner, Sangareddy Municipality, Sangareddy District 3. The Municipal Commissioner' Bollaram Municipality, Sangareddy District 4. One CC to Mr. K SWETHA' Advocate IOPUC] 5. One CC to SRI PUTTA KRISHNA REDDY, SC FOR MUNICIPAL 6. Two CCs to GP FOR MCPL ADMN URBAN DEV,High Courtfor the State of Telangana. [OUT]

7. Two CD Copies PVL PMK HIGH COURT DATED:1611012025 ORDER WP.No.16196 of 2025 .=:--:..- {t_ S r,4 R 1r \J 14 ()t. 21 ilolJ m5 o t DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1o