Sri Vasavi Educational Society, Tedepalligudem v. Kanumalla Gram Panchayat

(Per Hon’ble Sri Justice V.V.S.Rao) The petitioner - Sri Vasavi Educational Society, Tadepalligudem, filed the instant writ petition being aggrieved by a demand notice dated respondent – Gram Panchayat, 14.11.2003 issued by the sole Tadepalligudem. The petitioner would contend that as per Rule 5(c) of the Andhra Pradesh Gram Panchayat Building Rules, 1972 promulgated vide G.O.Ms.No.282, dated 12.03.1965, buildings used for educational and hostel purposes and for public libraries and public buildings used for charitable purposes of sheltering the destitute or animals are exempted from the house tax. The counsel for the petitioner and the Standing Counsel for the respondent would submit that the question raised is squarely covered by a Full Bench judgment of this Court in Abyudaya Educational Society v. Kanumalla Gram Panchayat, Prakasam District[1], wherein it was held that after repeal of the Andhra Pradesh Gram Panchayat Act, 1964, the rules and statutory notifications get extinguished as if that Act never existed on the Statute Book unless the repealing Act provides otherwise. Therefore, the petitioner cannot claim exemption for payment of house tax. Following the same, the writ petition stands dismissed. If the petitioner had paid any amount towards house tax during the pendency of the writ petition, the same shall be given due credit while demanding the tax from the petitioner pendente lite and hereafter. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________

(RAMESH RANGANATHAN, J)

21.07.2011 KH [1] 2006 (5) ALT 767 (F.B.)