The High Court · 2025

THE HONOURABLE SRI JUSTICE B.VIJAYSEN REDDY Between: WRIT PETITION NO: 27351 0F 2025 Beeram Tejaswini, D/o. B. Vijaya ghaskar Reddy, Aged about 30 years, F/o. PIot.No.'l 54, Adithya Nagir, Kukatpaily, Hyileraiad- AND ...PETITIONER 1

3. Tl" pFl" of Telangana, RgO. bV its principat Secretary, Municipal Administration and Urban Development Secretariat Building Hyberabad. The Greater Hyderabad Municipal Corporation, Rep. by itstofoimiJiioner, GHMC office iankbond Road, ilyderaLa The Deputy Commissioner, GH[,iC, Circle No.24, Kukatpally, Hyderabad. ...RESPONDENTS Petition under Articre 226 of the constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or order or direction more particularly on in nature of Mandamus declaring the impugned notice Dt.06.0g.2025 and letter Dt.26.08.2025, issued by the 3rd respondent for revy and recovery of arrears of property tax with effect from 01 .1o.2021 by enforcing revision and re-assessment of property tax in respect of the premises bearing D.No.2- 23-5-154, Assessed under PTl. No.1140210684, without folowing the procedure as contemplated under the provisions of GHlr/c Act is illegal, arbitrary, ultra vires, unconstitutional and violative of Articte 14 and 300-A of the Constitution of lndia . and consequently set-aside the same by directing the respondents to desist from the recovery of alleged arrears of property tax without following the procedure established under law. IA NO 10F 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 direct the respondents not to take any coercive steps against the petitioner for recovery of arrears of tax in pursuance of the demand noii )e Dt.06.08.2O25 by suspending the same and pass such other and further ord,) s as it may deem fit and proper. pending disposal of the above writ petition. Counsel for the Petitioner: SRl. N. PRAMOD Counsel for the Respondent No.1: GP FOR MCPL ADMN Uf BAN DEV Counsel for the Respondent Nos.2 to 3: The Court made the following: ORDER rr- / HONOURABLE SRI JUSTICE B. VIJAYSEN REDDY WRIT PETITION No.27351 0F 2025 ORDER:(ORAL) It is the case of the petitioner that she has purchased the property bearing H.No.2-23-S-154 situated at Aditya Nagar' Kukatpally' Hyderabad, comprising of two vacant sheds admeasuring 10 feet x 1 0 feet size twin rooms having annual rental value of Rs'15'000/-' lt is stated that the petitioner has been running an outlet sale of chicken meat in the property. The property was assessed vlde assessment bearing No.1140210864. lnitially, the property tax was assessed at RS.1o1/-perannum.ltisstatedthatthepetitionerhasextendedthe floor area of the existing sheds and using the property for commercial purpose. The regular tax was being paid by the petitioner for every half yearly assessment and the same was accepted by the respondent Corporation. However, to the surprise of the petitioner' notice dated 06.08.2025 was issued by respondent No'2' purportedly in exercise of powers under Sections 229 and 230 of the Greater Hyderabad Municipal Corporation Act, 1955 (for short'the GHMC Act')' demanding the petitioner to pay a sum of Rs'14,67,297l- towards arrears of the property tax, leviable for the assessment year ending on 31 '03'2025' The petitioner was called upon to pay the said amount within three \ 2 I}VR,J W P.No.27l5l 2025 days, as otherwise distress warrant will be iss ted invoking the provision of Section 269 of the GHMC Act.

2. lt is stated that the petitioner made re J resentation dated

19.08.2025 to respondent No.3. Demand notice dar d 06.08.2025 was issued contrary to the provisions of the GHMC Act and tax was arbitrarily revised from Rs.101/- to Rs.2,49,296/- rrtrospectively with effect from 01 .10.2021 and arrears of revised lex was arrived at Rs.12,24,598/-.

3. Heard Mr. N. Pramod, learned counsel for he petitioner, and Mr. K. Ravi Mahender, learned Standing Counsel fo- jHIr/C, appearing on behalf of respondent Nos.2 and 3, and perr sed the material available on record.

4. Learned counsel for the petitioner submiftec hat the impugned demand notice is contrary to the provisions o' the GHMC Act, particularly under Section 220 (2) and 225 of the GH lt lC Act.

5. Per contra, learned Standing Counsel for Gl- MC appearing on behalf of respondent Nos.2 and 3 submitted that ,re petitioner had been running commercial activity in the subject proln,rty. Jt was found that the property was under assessed and notice urr er Section 213 of / ..'l. 3 BV&J W.P.No.27l5t 2025 the GHMC Act was issued to the petitioner to submit the sanction plan and other related documents, which the petitioner failed to submit. The property of the petitioner was inspected and physical measurement was done. lt was found that the existing tax @ Rs.101/- per annum is very low as per the usage of the building. The property comprises of four shops. One shop is being used for running a chicken centre, second shop is being used for running a pet shop and the other two shops are being used for a Hotel. Property tax for the subject building was revised from Rs.101/- to Rs.2,49,2961 with effect from 01 .10.2021 . The representation of the petitioner dated 19.08.2025 was duly considered and notice dated 26.08.2025 was issued directing the petitioner to pay the prope(y tax for the premises bearing H.No.2-23-S- 154 situated at Aditya Nagar, Kukatpally.

6. Learned Standing Counsel submitted that the contention of the learned counsel for the petitioner that there is no compliance of Section 22O (2) is incorrect. Learned Standing Counsel submitted that the notice dated 06.08.2025 was issued revising the property tax and the representation of the petitioner dated 19.08.2025 was duly considered and the petitioner was informed by letter dated 26.08.2025 that his request cannot be considered and he was directed to pay the property tax immediately. 4 w.P.No.2735rBy# 7' Learned standing counser further subrr,tted that if the petitioner is aggrieved by the assessment or re_es sessment of the property tax, as the case may be, the remedy avail rble is to file an appeal under Section 292 of the GHMC Act. B' Having regard to the above submissions, : king note of the contentions raised by the learned counsel for the peri oner that earlier property tax was assessed at Rs.101/_ per annum er d the same has been abnormally revised to Rs.2,4g,296/_ and there i; no compliance of the procedure under Section 220 (2) and 225 of the GHMC Act and there is violation of principles of natural justice, th€ writ petition is disposed of directing the petitioner to submit re lresentation to respondent No.3 - Deputy Commissioner, GHM() Circle No.24, Kukatpally, Hyderabad, seeking revision of the ) operty tax for premises bearing H.No.2-23_S-154 situated at Aditya Nagar, Kukatpally, within a period of two (02) weeks from tcc ay. Along with the representation, the petitioner shall deposit a sum ( f Rs.4,00,000/_ to the GHtVlC. The representation so filed by the prrl tioner shall be considered by respondent No.3, by affording an opport rnity of hearing to the petitioner, and appropriate orders in accordanc r with law shall be passed within a period of four (04) weeks thereafter . No order as to costs. t 5 BV&J W.P.No.2735l 2025 As a sequel thereto, miscellaneous applications, if any, pending in the writ petition stand closed. /ITRUE COPY// D/.T.SRINIVAS REDDY STANT REGISTRAR ECTION OFFICER To,

1. The State of Telangana, ReP ,by its Principal Secreta ry, MunciPal Adminstration and Urban Development Secretariat Building Hydera bad 2. The Greater HYd erabad Muncipal Corporation, Rep- by its Commisisoner' , Hyd GHMC office Tan kbond Road HMC Circle No.24, KukatPallY, Hyderabad The Deoutv Commissioner, G Advoca te [OPUC] one CC to'SRl. N PRAMOD iwo CCs to GP FOR MCPL AD MN URBAN DEV ,High Court for the State of Telangana. [OUT] 6. Two CD CoPies erabad 3 4 6 CHR SA 4L t HIGH COURT DATED:1 110912025 .,4 . 1 B5 t:L M r- l !t '\ /i ..,i ORDER W.P.No.27351 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1 \" \4