The High Court · 2025

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 an appropriate Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus, declaring the action of the Respondent No. 4 in issuing Notice No. 453/2025 dated 1311012025, directing the Petitioner to submit a NALA Certificate for registering and releasing the Deed of Relinquishment dated OOlOOl2023, pending for registration vide Document P. No. 409 of 2023 dated 07- 06-2023, despite the submission of a Vacant Land Tax Certificate (VLT) issued by the Respondent No. 2, as illegal, arbitrary, and violative of Articles 21 and 300-A of the Constitution of lndia and consequently set aside the said Notice No. 45312025 dated 1311O12O25, and further direct the Respondent No. 4 to register and release the pending document vide P. No. 409 of 2023 dated O7tOOl2O23 without reference to the impugned Notice No. 453/2025 dated 1311012025. lA NO: 1 OF 2021 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 Respondent No. 4 to register and release the Deed of Relinquishment dated 06-06-2023, pending for registration vide Document p. No. 40g of 2023 dated 07-06-2023 for property admeasuring 3427.22'sq. yards in sy Nos. 25461A,25461AA,2547,2548 situated in Nizamabad City without reference to the impugned Notice No. 453/2025 dated 13-10_2025. lA NO: 2 OF 202I 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 suspend the impugned Notice No. 453/2025 dated 13-10-2o2s counsel for the Petitioner: sRr SARDAR JASBEER srNGH counsel for the Respondents: sMT. S.SRAVANTHI, AGp FoR srAMps AND REGTSTRATTON The Court made the following: ORDER THE HONOURABLE SRI .'USTICE K.SARATH UIRIT PEIITION No.32 155 of 2025 ORDER: Heard sri sardar Jasbeer singh, learned counsel for the petitioner and smt. s. Sravanthi, learned Assistant Government Pleader for Stamps and Registration appearing for the respondents. with their consent, this Writ petition is disposed of at the stage of admission.

2. Learned counsel for the petitioner submits that the present Writ Petition is filed seeking to declare the action of the respondent No.4 in issuing Notice No.453/ 2o2s dated

13.1o.2025 directing the petitioner to submit a NALA Certificate to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration uide Document P.No.4o9 of 2023 dated 07.06.2023 for property admeasuring 3427 .22 Sq.Yards in Sy.Nos.2 546 / A, 25461 AA, ,',547 , 2S4B situated in Nizamabad City (hereinafter referred to as 'Subject Property') despite submission of a Vacant Land. Tax (vLT) certificate issued by the respondent No.2, as iltegal and I I arbitrary I 2

3. Learnecl counsel for the petitioner further submits that originally the land admeasuring Ac.4- 13 guntas in sy.No.2546/A, Ac.o-24 guntas in sy.No.2s47 and Ac.0-07 guntas in Sy.No.2548, situated at Nizamabad city belongs to one Sardar sumeer Singh. similarly, the land admeasuring Ac.4-00 guntas in Sy.No .2s46 / AA, situated at Nizamabad city belongs to c)ne Sardar Ranjith singh. The said sardar Sumeer singh and sardar Ranjith singh are siblings and after their demise, the above mentioned lands devolved upon their respecl-ive legal heirs, who became the joint and absolute owners of the said lands. But, in view of the disputes between the legal heirs of Sardar Sumeer Singh and sardar Ranjith singh, a Memorandum of understanding was executed arnong them, wherein the petitioner had agreed to resolve the disputes, and it was settled that the above joint owners woui<l relinquish their respective rights in the subject property in favour of the petitioner. Rrrsuant thereto, a Partition Deed and a Deed of Relinquishment were presented before the respondent No.4 for registration. \ :3 4, Learned counsel for the petitioner further submits that while the Partition Deed was duly registered and released uide Document No.7376 of 2023, the Deed of Relinquishment was kept pending uide Document P.No.409 of 2023 Subsequently, a refusal order was passed uide Lr.No.OB/Refusal /2312024 dated 18.0L.2024, with an endorsement referring to Memo No.G2 /257 /2OL9 dated 26.08.2020 issued by the Commissioner and Inspector General, Registration and Stamps, under Section 172(16) of the Telanga.na Municipalities Act, 2019 (for brevity, the Act, 20r9',l.

5. Learned counsel for the petitioner further submits that challenging the said refusal order dated 1B.O 1.2024, the petitioner herein filed W.P.No.3782 of 2024 before this Court and the s€une was disposed on 03.O9.2024 with a direction to the respondent No.4 to reconsider the matter. However, the Relinquishment Deed pertains to the vacant non-agricultural land and the petitioner has been paid Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation under Section 97 of the Act, 2OL9. 4

6. Learned counsel for the petitioner further submits that aggrieved b1z the order dated o}.og .2024 passed in w.P.No.3782, of 2024, the petitioner filed w.A.No.61 of 2o2s and the sarro was disposed of by this cou rt uid.e order dated 1o.o 1.2025 by setting aside the order dated 1g.0 r.2o24 and directing the respondent No.4 herein to reconsider the matter. In pursu€rnce of the order dated 10.0 L.2o2s, the respondent No.4 issued 'Notice No.453 of 2o2s dated 2L.o9.2025 alleging procedural irregularities and non_ compliance. subsequently, the petitioner submitted his reply dated 29.o9.2o2s enclosing proof of compliance. However, without considering the sarne, the respondent No.4 again issued the present impugned Notice No.453/ 2o2s dated 1 3. 1 o .2025 directing the petitioner to produce a NALA conversion certificate for registering and releasing the Deed of Relinquishment dated 06.06.2023 pending registration uide Document P.No.4og of 2023 dated or.06.202z, despite the fact that a valid Vacant Land Tax (vLT) certilicate issued by respondent No.2. I l \ \. 5:

7. Learned counsel for the petitioner further submits that the impugned notice dated 13. L0.2O25 issued by the respondent authorities is contraqr to the facts and also to Section 97 of the Act, 2019. As the petitioner has already been paying Vacant Land Tax (VLT), the question of conversion of agricultural to non-agricultural land does not arise and the impugned notice dated 13.10.2025 is liable to be set aside. In view of the s€une, learned counsel requested this Court to allow the Writ Petition by directing the respondent authorities to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration uide Document P.No.409 of 2023 dated 07.06.2023 pertaining to the subject property. B. On the other hand, learned Assistant Government Pleader for Stamps and Registration has not disputed the submissions made by the learned counsel for the petitioner with regard to payment of Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation under Section 97 of the Act, 2O19, and requested to pass appropriate orders. 6

9. After hearing both sides and on perusing the entire material on record, this Court is of the considered view that the respondent No.4 has issued impugned notice dated

13. 1 O.2O25 directing the petitioner to submit the NALA Conversion Certificate issued by the concerned revenue authorities. IIowever, as per the record i.e. at page No.53 and 53A of material papers in the writ petition, the petitioner has paid Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation., for the vear 2023-24. In spite of the same, the respondent authorities are seeking NALA Conversion Certificate issued by the revenue authorities and the same is contrary to the Section 97 of the Act, 2OL9.

10. Section 97 of the Telangana Municipalities Act, 2019, reads as follows:- "971 Levy of property tax on Vacant Land- (1)The Property tax shall be leuied and collected on uacant land which are not used" either for agria,tltural purposes, and are not occupied bg, or adjacent and appurtenant to buildingts, at the time of constntction or registration as a one-time pagment, subject to rates prescribed. by the Gouerutment from time to time on capital ualue of the land. by the Municipality. I I \\ \ 7 (Q rhe land owner shall obtain no-due certifrcate with respect to uacant land tax before initiating anA construction. (3) From the date of commencement of this Act, the commlss ioner shalt make an inuentory of ail the uacant lands within six months in the Municipar area and leug tax in accordance with this Act. 4) The Property tax is leuiable in respect of a tand. which is otheru.tise capable of being built upon i.e. where construction is permissible. (5) The leuy of property tax on uacant land shail be exempted in respect of all lands/usages belonging to or under the control of the Gouernment tn Municipality."

11. section 97(1) of the Act, 2oLg, clearly shows that the Property tax shall be levied and collected on vacant land which are not used either for agricultural purposes, and are not occupied by, or adjacent and appurtenant to buildings. In view of the payment of Vacant Land Tax certificate (vLT) by the petitioner, the question of obtaining of NALA Conversion certificate from the revenue authorities does not arise. However, without considering the same, the respondent No.4 issued Notice dated L3.1o.2o25 directing the petitioner to submit the NALA conversion certilicate issued by the concerned revenue authorities. In view of the same, the impugned Notice dated 13.1o.2025 is liable to be set aside. t I \ I d B L2. With the above findings, this Writ Petition is disposed of, setting aside the Notice No.45 3 I 2025 dated 13. 1 O.2025, and the respondent authorities are directed to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration uide Document P.No.4O9 of 2023 dated

07.06.2023 in respect of the subject property admeasuring 3427 .22 Sq.Yards in Sy.Nos.2 5461 A, 25461 AA, 2547 , 2548, situated in Nizamabad 'city, subject to the petitioner complying with the provisions of the Indian Registration Act, 1908 and Indian Stamps Act, 1899. No order as to costs Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed. Sd/.P.PONNA KRISHNA ASSISTANT REGISTRAR //rRUE coPY// ,=ffi- oFFrcER Regist"tion Department Principal Secretary to Government Star Secretariat, Hyderabad, state or reranjlnXand ]he Qgmmissioner, Nizamabad Municipal Corporation, Nizamabad. The District Registrar, Nizamabad, Nizdmabad District. The Joint Sub- Registrar-1, Nizamabad One CC to SRI SARDAR JASBEER S|NGH, Advocate tOpUCI Two CCs to GP FOR STAMPS AND REGISTRATION, High CiIurt for the State of Telangana, at Hyderabad. [OUfl Two CD Copies - / To 1

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7. PSK. PMK I t I I I I HIGH COURT DI\TED :1211112025 s=, ORDER WP.No.32155 of 2025 D iAf A c O 't I lill t[6 * )ec. z- ? DISPOSING OF THE WRIT PETITION WITHOUT COSTS {