1. Sri Raj Kumar Kedia v. The State of Telangana

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any writ, order or direction, more particularly one in the nature of a Writ of Mandamus, to declare the action of the Respondents in issuing the coercive Seizure Notice dated 1210812025, purportedly bearing No. PT/TL/HYT3/ GHMC|2O25-2026, and sealing the premises bearing tr,4unicipal No. 4'4-412, situated at Hayathnagar, Hyderabad, without following due procedure as contemplated under GHIr/C Act, as arbitrary, illegal, without jurisdiction and violative of Articles 14, 19 (1) (g) and 21 of the Constitution of lndia and consequently set aside the Serzure Notice dt. 1210812025 as null and void and , F<ltr*--?t 't / direct the Resp()ndents herein to not interfere in day to rj,ry business of the Petitioner without following due Process of Law. lA NO: 1 OF 2025 Petition under Section 151 CPC prayrng that in the ) 'cumstances stated in the affidavit filed in support of the petition, the High Ccr-11 may be pleased to direct the Respondent Corporation to forthwrth remove t e seal/unseal our premises bearing N.No. 4-4-412, Hayathnagar, Hydera:;t.1, and permit the Petitioners to carry on busrness activity therein pending dis;osal of the above Petition, in the inteftrst of justice- Counsel for the Petitioner: SRI PURUSHOTHAMLAAL Counsel for the Respondent No.1 : GP FOR MCPL ADMN U I tlAN DEV Counsel for the Respondent No.2 & 3: SRI SRINIVAS RAO P/\CHWA, SC FOR GHMC The Court made the following: ORDER HONOURABLE SIII JUSTICI] B. VIIAYSEN REDDY WRIT PETITION No.27642OF 2025 ORDER:(ORAL) This writ petition is liled by the pctitioners clrallenuing the seizure notice No.PTIIL/llY-f3/Gll\1C/2025-202(r dated t2.08.2025 issued under Sections 521(2) and (r22 of thc Greatcr Hyderabad Municipal Corporation Act, I 95 5 ( lirr short 'Act') u,hcre under theil busincss pren.rises bearing Municipal No.4-4-4l2, situated at Hayathnagar, Hyderabad, was seizcd without ibllor.ving due ltrocess of las,.

2. Heard Mr. Purushothamlaal, lcamed counsel tbr the pctitioncrs, Mr. Srinivas Rao Pachwa, lcarned Standing Counsel for GHMC, appearing for respondents No.2 and -l; and perused tlie material on record

3. The case ol the petitioncrs is that thcy obtaincd thc subject prcmises bearing Municipal No.4-4-4l2, situated at Hayathnagar, Ilyderabad on lease fi'om onc Nlr. Padala Ranresh S/o Narsaiah in 1994 with monthly rent of Rs.l,000i- (t{upees one thousand only); the rent was enhanced from timc to tirne. 'I'he busincss rvas jointly run by the petitioners and their father under the nar.ne and style ol'M/s Kedia Coco Industries' and later it was shilted to the subject pren'rises in 1997. WE*.EE '\:'* JStt .;li:- -_'i ) Thereattcr. the land o\\/uers by narre Mr. P.[{aniesh l. rl lvlr. P.Ashok cxecutcd an agrccl'ncnt ol' salc datcd 27.01 . 1999 ,r favoul of the petitioncrs. As the lanrl owncrs cletaultccl in pcr-t u rins thc said agreenrcnt, tlrc pctitioncrs llled suit in O.S. No. l(r ol l()01 lbr spccil'ic grertbrlrauce rtf agrccment ol'salc on thc file of the lcul-r .'.1 III Adclitionat District .[udgr:, Ranga Reddy District, at L.B. Nagar rr rt thc sautc rvas dcclccd bl' jtrdgnrcrrt and decrec dated 22.03.20[2. Ir L:. srrbmitted that challcnging thc dcclcc dated 22.03.2012, the land o\\r)r.:, tllcd appcal in A.S. No.73l ol 20 l2 betirrc this C-'ourt and stay of tlr. .airl decrec *'as qranted

4. l,earncd couuscl lbr thc petitioners subntitrcLi that currcntly pciitioucr No.l is running the business undcr thc nrn c and style ol- 'N4is Kcdia Stccl and l'ubes undcr trade licence bcarr r,t No.0796-032- 004 datcd 0(r. 1 1.1020. As thcre was dispute with rc-sl r to the [)ro[]erty ta.\ assessulent, the lrctitioncls filcd Municipal appeal r r,.c N4.,\. No.12l ol' 200S bclirre tlrc learncd Citv Srnall Causes ( i rr-t. Ilvclcrabad challcnging the clemand notice dated 15.03.2007 issLrr.,.i t:r thcnr clairning surr of lts.,3-<,,8401- (Rupccs eighty five thousand eight lr ndrcd ar.rd fbrly only) which includes arrears of tax, penalty and interesl fhc said appeal J was allowed by judgrnent dated 0l 05.2009 setting aside the clcurand notice dated 15.03.2007. It is firrrhcr.submittccl that subsequenrly, rher-e was an arbitlary rcvision ol the propcrty' tar through speciaI notice undcr Sections 220(2X3) of thc Acr dated 10.01 20[5 r'hcr.ein rhe pr.(]pr-r.r].tax of the subject premises lvas errhancc<l liom Rs.5,000L (Rupces {ive thousand only) per annum to Rs.2, I I ,044/- (l{upees ru,o lakhs elcvcn thousand and fbrty four only). 't'he saicl notice u,as challenued by thc petitioners in M.A. No.39 of 20 t(r ancl thc sanre rvas allou,cd by judgnrent dated 22.08.2017 dirccting rhe respondenr autlioritics to reassess the properly tax in respect of the subjcct prcntises strictly in accordancc with thc Sections 220 ro 123 ol'thc Act. The peritioners subnritted several representations requcsting the respondent authoritics to reassess the propefty tax strictly in accordance rvith the albresaid judgn-rents, however, the sarre was not donc. All ol a sudden, scizure notice dated 12.08.2025 was issued allcging thar the peritioncrs lailed pay the arrears of propefty tax ol'Rs. 3,35,155/- (Rupees three lakhs thirty five thousand one hundred and fifty fir,e onl1,)

5. Leamed counsel for the petitioncrs subrnitted that the respondcrrt authorities are, arbitrarily, demanding payrnent of propcrty tax arlcals I ,- under thc guisc tltat tl'rc petitioners did not obtain valir traclc licence In lict, pctiti.rLier No.l is conducting business undet . r.lid pnx.isional Ir'ac]c Iiccucc ,-laterl (Xr. I 1.2020 issued bv the GttMC] r-rnrl. r Scclious -521 rrrxl (r2l o1' 1 rc r\cl bcarinq TIN No.079(r-032-0004 rrr respccr ol- lhe lrrenrises bcar ins II.Nos.4-4-3, 4-.1-4 and 4-4-412. The irr tusucrl seizut'e noticc is arb trarv and contlary to thc judgment datrrl 01.05.2009 in iVI..,\ No.l2l oil008 and judgnrent dated 22.08.2017 in M.A No.l9 ol' 201(r passcd bv thc lcarncd City Small Causes ( , L.rt, Il_vilcrabad f l-re lrctitioncrs submittcd reply dated 13.08.2025 to t rr' seizure noricc dated 12.01i.202-5. I)espitc the sarne, lhe respondent autlri -ities seizccl thc sub-jcct plcrliscs on 14.08.2025. As such, the pctitionc s are corrstrained to approuch trr is CoLrrt

6. L-car-nccl Standing Counsel lor GHMC, basirtr on thc r.vritten instructions. suhnritted that Mr. ['.Ranresh is the owncr- .rl- the prenrises bearirrg Municillal No.4-4-4, situated at Hayathnagar. I yclerabacl. rvith PTIN \o.1010.1022i1 and Mr'. I).Gopala Krishna is Ll : ou,ncr of'thc lrrerniscs bcarin" Municipal No.4-4-412, situated I Iavathnagar. Ilydcrabad, with I''|IN No. 1030406259 and both th, plopcrlies are assesscd lor property tax, lt is submitted that thc respr nrlent corporation w-_w.:: 7 5 has issued notice under Section 631 ol the Act clated 07.07.2025 to Mr'. P.Ramesh dcmancling to pay an amount oi Rs.2,31,180/- (RLrpces two lakhs thirty one thousand one hundrcd eiuhty only) in rcspcct ot t{.No.4-4-4, admeasurirrg 57.27 squarc yarcls in Survcy No. l2 rvith P'f IN No.103040223i, situaled at Ilayathnagar, at rhe ratc of tts. 1,560/- (Rupees one thousand llve hundred and sixty only) per year rvhich is pencling lrom 2004 to till the date olrevision (including penalty (r;2ol' pel month in detault). Furthcr, the lcspondent corporation has issuecl similar notice under Section 633 of thc nct dated 07.07.2025 to Mr. P.Copala Klishna demanding to pay an arrount ol' Rs.3,i I .(r5 l/- (RLrpees three lakhs thirty one thousand six filiy one only) ir.r respcct o[' II.No.4-4-412, admeasuling 57.27 square yalds in Sur-r,cy No.l2 with PTIN No.1030406259, situated at Hayathnagar, at the rate of Rs.17,876/- (Rupees seventeen thousand eight hundred and seventy six only) pcr year which is pending from 2016 to till the date of rcvision (inclLrding pcnalty Qi;2% per month in default).

7. Learned Standing Counsel submitted that thc respondent corporation has not received any reply or any payment fi'ont either Mr. P.Ramesh or Mr. P.Gopala Krishna. [hus, the respondent 6 Corporation i';sued seizure notice under Scction 213 t(' .)-20 ol- the Act dated 11.0ti.202-5 ro Mr. P.l{arnesh (firr non-payrnent r.,l Rs.].12,461/-) and to Mr. P. (ioLrtla Krrshna (lbr non-ltayntcnt of Rs.-1..,,{ 155/-)

8. Lcatncrl Sturrdinq Counsel further submitted thlit the pctitiouers helein cltr not har c any valid trade liccncc in thcir nanros or in the narnc ol- thc busircss conccl'n i.e. 'Kamadenu Stccl -[ rr.rr:s ancl I)ipes' Or-r verillcation bv thc rcspondent corporation, it was r.l,selc(l that thc tladc licencc lnl., IIN No.0796-032-0004 is pertainin: o properrv rar lirlc ['-IIN No.l0-l().102U(r5 in respect ol-the ltrcmises lrr.aring No.4-4-3], Hayathna-ear, l(anga Rc<ldy District. llence, thc tradc ic:nce subnrittcd by thc petitioners rs lhlse and fake. 'l'he ir-npuuned sci.,t re notice undcr Scctrons 52112) anrl 622 ol rhe Act dat.ed 12.0tt.2025'i, s issuecl to thc petitioncrs iu accotrlance u,ith larv

9. Hon'c'cr, learucd counsel fbr the petitio,ers sub,ri.ted that there is a tyllographi,.:a I e Irot and the premises number is wlc,ngly shown as No.4-4-ll ins;tcad o l' No.4-4-3

10. I. vierv ol thc abo'e submissio,s, this writ petitt,llr is disposed ol directing the pctitioners to subrnit objcctions/representar i.n to the seizure noticc dated 12.08.2025 and dcposit 50'% of the total tl.:rrrancl anrount o{' -ffi* '7 Its.3'35,155/- (Rupces threc rakhs thirty five thousand onc hundred antl fift5, five only) withi, a period ot. ten ( l0) days li.nr rhe date of reccipt ol' a copy ol this order. On rcceipt ol- suclr obj ect ion s/r'eprcsentat ion atong with thc payrnent, respondent No.j is directed to lortrrwith unseal the subject premises and handovcr the posscssion of the same to the petitioners. Responclent No.3 shall consider thc ob.jections/represcrrtation of the pctitio.ers by _qivinq then-l opporluuity of hearing ancr pass appropriate orders in accorcrancc rvith lari,, *,ithin a period ol four (4) rveeks ti.orn the clate of receipt of such o bj ections/representation. It is made clear that the 50% amount of thc total dcma,d a,ount so paid by the petitioner shalr be adjustetl to the assessrnent/ reassessment of the subject premises as trre casc rnay be. Respondent No.3 is entitled to recover the barance amount of' [[rc property tax affears, ifany, from the petitioners subject to the outcomc ol- such enquiry. There shall be no order as to costs. As a sequel thereto, rniscellaneous applications, if any, pcnding in this rvrit petition, stand closed. I9TF,. That the figures mentioned at para No.4 10 of the order dt. is.og.zozs in w.F.r,r-".zio'+itizizs is wrongty mentioned as ,.Rs. Z12,q61i-1iup"J. iL" Lakhs Thirty Two Thousand -r"_rl ir rna.li Jlna-sirty 919 oqr" instead of ,,Rs. 3,3s,155/- inrp*. rni"" Lakhs Thirty Five Thousand one nrnu.iid-ina F;tiv' SD/.A. JAYASREE REGISTRAR "ndASSlsrANT PTO -;::iJtf'i:'-'r .. t,,:1. /! I five only)" and "Rs. 9,83,710/- (Rupees Nine Lakhs Eighty Three Thousand Seven Hundred and Ten gnly)" instead of "Rs. 3,35,155/- (Rupees -fhree Lakhs Thirty Five Thousand One Hundred and Fifty Five only)" respectively and corrected as per the orders of the Hon'ble Court dt. 13.1O.2025 in l.A.No.2 of 2025. This amended order shall substitute the earlier order which has already been dispatched on 25109t202s. //TRUE CCIPYII SD/-A. JAYASREE ;II;TANT REGISTRAR A?' . SECTION OFFICER ., The Prrncrpal Secretary, (IVAUD), Secretarial Buildinl;, Hyderabad, State of Telangan;r. The Commissioner, Greater Hyderabad lVunicrpal C rrporation, GHTVC CC Complex, Tank Bund Road. Hyd-erabad. The Deputy Commissioner, GHI\,4C, Hayath Nagar Cirr; e . lll, Hyderabad. One CC kr SRI PURUSHOTHAMLAAL, Advocate [Opt](;l One CC kr SRt SR|N|VAS RAO PACHWA, SC FOR GHI.1C [OPUC] Two CCs to GP FOR MCPL 4DMN UIiBAN DEV, Hig I ()ourt for the State of Telangan;r at Hyderabad [OUT] Two CD C)opies To, 3 4 5 6 w 7 BSR BS HIGH COURT DATED: 1510912025 1311012025 CC TODAY AMENDED ORDER WP.No.27642 of 2025 ,' \)o !, ,/: 31r€ S TA I 1r ![I 20tr 2 ),- 11:: S i:.r-r-n',,r:1 - .:t'j_-_--._=-j- i.: DISPOSING OF THE WRIT PETITION, WITHOUT COSTS I0 1 \1 F. \D