f ¥ y APHC010172212025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NQ: 8877 OF 0B0 0 Between: Sri Nalam Vari Choultry 6(a)(i), Endowments Officer, Chandaka Darababu, Son Innespeta, Rajamahendravaram-533101 Dept., Rep by its Executive of Lova Raju, Aged about 42 years ...Petitioner AND 1. The State of Andhra Pradesh rep. by its Principal Secretary, Municipal Secretariat, VeiagapudI, 2. The Rajahmundry Municipal Corporation, Office at: Seshayyametta, Near III Town Police station, Rajahmundry, East Godavari District- 533101. Administration and Urban Development, Amaravathi, East Godavari Dist. ...Respondents Petition under Article 226 of the Constitution circumstances stated i of India praying that in the in the affidavit filed therewith, the High Court may be pleased to Issue a writ, order. or direction, more particularly in the nature of Writ of Mandamus declaring the action of the Respondent No.2 in issuing the demanding payment of measures, including disconnection of water and electricity, as illegal, arbitrary, and impugned notices dated 09.04.2024 and 24.10.2024, property tax and threatening coercive essential services such as violative of Articles 14, 19, 21, 27, and 300-A of the Constitution of India and by declaring that the Petitioner Institution, being a charitable endowment institution, is exempt from property tax under Section 202(1 )(b) of the Andhra Pradesh Municipal Corporations Act, 1955 and the Circular bearing RC.No. B2/COE-12026(36)/3/2022 dated 29.03.2023, issued by the Commissioner of Endowments, Vijayawada, and as upheld by the Hon'ble Apex Court in AIR 1974 Supreme Court 521., Direct the Respondent No.2 to withdraw the impugned notices and refrain from taking any coercive action, including the disconnection of essential services and auctioning of the property, against the Petitioner Institution. lA NO: 1 OF 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 grant an interim order of stay of all further proceedings, including any measures such as disconnection of essential coercive services (water, sewerage, electricity), auction of the property, or any other consequential actions pursuant to the impugned notices dated 09.04.2024 and 24.10.2024, issued by Respondent No.2, pending disposal of the writ petition. Counsel for the Petitioner: SRI KOTESWARA RAO KAPPERA (SC ENDOWMENTS) Counsel for the Respondent No.1; GP FOR MUNCIPAL ADMN FOR & URBAN DEV Counsel for the Respondent No.2; SRI A S C BOSE (SC FOR MUNCIPAL CORPORATIONS) The Court made the following order; ’rf APHC010172212025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3457] TUESDAY,THE FIFTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 8877/2025 Between: 1.SR1 NALAM VARI CHOULTRY 6(A)(1),, ENDOWMENTS DEPT., REP BY ITS EXECUTIVE OFFICER, CHANDAKA DARABABU, SON OF LOVA RAJU, AGED ABOUT 42 YEARS, INNESPETA, RAJAMAH END RAVARAM-533101. ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL MUNICIPAL ADMINISTRATION AND URBAN SECRETARIAT, VEIAGAPUDI, AMARAVATHI, SECRETARY, DEVELOPMENT, EAST GODAVARI DIST. 2.THE RAJAHMUNDRY MUNICIPAL CORPORATION, OFFICE AT SESHAYYAMETTA, NEAR III TOWN POLICE STATION, RAJAHMUNDRY, EAST GODAVARI DISTRICT- 533101. ...RESPONDENT(S): Counsel for the Petitioner: 1 .KOTESWARA RAO KAPPERA SC For Endowments Counsel for the Respondent(S): 1.GP FOR MUNCIPAL ADMN URBAN DEV The Court made the following: i 2 ORDER:- The petitioner is aggrieved by the heavy of tax by the 2""^ respondent. The petitioner is running a choultry which is under the control of the Endowments Department and the writ petition is filed by the Executive Officer. The learned counsel for the petitioner submits that the petitioner is a Charitable Endowments Institution and is exempt from property tax under Section 202(1 )(b) of the Andhra Pradesh Municipal Corporations Act, 1955. A circular bearing RC.No.B2/COE-12026(36)/3/2022, dated 29.03.2023 issued by the Commissioner of Endowments, Vijayawada. The petitioner is a Charitable Endowments Institution and could not have been subject of assessment for payment of property tax. This Court granted a stay on the proposed assessment vide order dated 04.04.2025. 2. was 3. The learned Standing Counsel appearing for the 2'"'^ respondent submits that the petitioner is generating revenue by using the choultry for commercial purposes. Written instructions are placed on record, whereby, the petitioner has been assessed as due for amounts of Rs.3,75,432/-, 2,91,776/-, 34,940/- and 83,940/- as on 31.03.2025. The learned Standing Counsel for the 2"^ respondent further submits that the petitioner has made a representation to the 1®* respondent instead of making a representation to the 2^^ respondent. 4. Considering the legal position and the relevant provisions of law, this Court is of the considered view that the 2^^ respondent could not have raised any demand for payment of taxes when the petitioner is exempt under statute 3 and the circular issued in pursuance to Section 202(1 )(b) of Andhra Pradesh Municipal Corporations Act, 1955. The 2"^ respondent is directed to withdraw the said notices calling upon the petitioner to pay taxes. Accordingly, this Writ Petition is allowed. There shall be no order as to 5. costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. Sd/- B PRASADA RAO ASSISTANT registrar //TRUE COPY// SEC OFFICER To, 1. The Principal Secretary, Municipal Administration Development, Secretariat, Velagapudi, Amaravathi, East Godavari Dist. 2. The Rajahmundry Municipal Corporation, Office at Seshayyametta, Near III Town Police station, Rajahmundry, East Godavari District- 533101. 3. One CC to Sri Koteswara Rao Kappera (SC for Endowments) Advocate [OPUC] 4. Two CCs to GP for Muncipal Admn & Urban Dev, High Court of Andhra Pradesh [OUT] 5. One CC to Sri A S C Bose (SC for Municipal Corporations) Advocate [OPUC] 6. Two CD Copies and Urban TF HIGH COURT DATED:15/07/2025 ORDER WP NO. 8877 OF 2025 ANDH^^;g 3^ n k A«G 2^; Current Section X- m o_ ^JJ -kX ALLOWING THE W.P. WITHOUT COSTS