THE HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO.11809 OF 2020 ORDER:- 1. This writ petition is filed under Article 226 of the Constitution of India to issue writ of mandamus declaring the action of the respondents in changing the Panchayat Tax records of house property belonging to the petitioner by 2nd respondent under influence of the followers of local politicians in an extent of Ac.0-02 cents in R.S.No.138/2 house latest Assessment No.169 with D.No.2-68 situated in Srinivasapuram village, Jangareddigudem Mandal, West Godavari District, as illegal, arbitrary and violative of Articles 300-A & 21 of the Constitution of India. 2. Learned counsel for the petitioner submits that the petitioner is the absolute owner and possessor of a property measuring Ac.0-02 cents in R.S. No. 138/2, House Assessment No.169, D.No.2-68, situated in Srinivasapuram Village, Jangareddigudem Mandal, West Godavari District, having acquired the said property through succession from her late husband, Kondapalli Ramulu. The property originally stood in the name of her husband, late Kondapalli Ramulu, whose name was duly mutated in the panchayat records and he had paid property tax regularly till his death. After his demise, the said property was devolved upon the petitioner as his lawful widow and Class-I legal heir, as per the provisions of Sections 8 and 15 of the Hindu Succession Act, 1956. It is contended that, without any notice to the petitioner or adherence to the principles of 2 NV,J W.P.No.11809 of 2020 natural justice, the 2nd respondent unilaterally deleted her husband’s name from the Panchayat house tax records and mutated the name of one Jalaparthi Ravi Sekhar, S/o Subba Rao, as owner of the said property, contrary to the Andhra Pradesh Panchayat Raj Act and the Gram Panchayat House Tax Assessment Rules, 1995. Aggrieved by the said action, the present writ petition is filed. 3. Learned Standing Counsel furnished counter affidavit filed by Respondent No.2 – Panchayat Secretary, Srinivasapuram Gram Panchayat. In Paragraph No.4, it is stated that the petitioner sought to pay the house tax for the subject land i.e. an extent of Ac.0-02 cents in R.S.No.138/2 house latest assessment No.169 with D.No.2-68 situated at Srinivasapuram Village, Jangareddigudem Mandal, West Godavari District. The petitioner acquired the property from her husband, later she vacated the subject house due to her personal inconvenience and shifted residence to some other place 10 years ago. While so, one Jalpathri Ravi Sekhar, relative to the petitioner was permitted to reside at the subject property, whereas the latest Assessment No.169 in respect of D.No.2-68, subject house stands in the name of Jalpathri Ravi Sekhar who is now residing at the subject house and claimed the property has been purchased by him from the petitioner. During latest survey, Jalpathri Ravi Sekhar submitted unregistered documents and electricity bills to the Gram Panchayat and got mutated in his name. Since then his name has 3 NV,J W.P.No.11809 of 2020 been continuing in the tax records. It is submitted that, the petitioner has civil dispute with the said Jalpathri Ravi Sekhar regarding the sale of said house property. The learned Standing Counsel further submits that since there is a civil dispute between the petitioner and Jalpathri Ravi Sekhar. It is therefore submitted that the petitioner may avail her remedy before the competent civil court for adjudication of title. 4. Heard Sri Gandham S.R. Prasad, learned counsel for the petitioner, Sri N. Srihari, learned Standing Counsel for Gram Panchayat and learned Government Pleader for Panchayat Raj and perused the material available on record. 5. The house tax receipts issued by the 2nd respondent categorically reveals that the husband of the petitioner late Kondapalli Ramulu is the owner of the subject property and he had paid house tax pursuant to the demand made by the 2nd respondent during his lifetime, till his death. As per the Tax Assessment Rules, 1995, after death of property holder late Kondapalli Ramulu, the 2nd respondent gram panchayat shall mutuate the name of his legal heir as owner of the property. In the absence of any application for mutation, the name of the original owner i.e. Kondapalli Ramulu should be continued without there being any alterations. But, contrary to Rules 1995, the 2nd respondent Gram Panchayat mutated the name of Jalapatri Ravi Sekhar on the ground that he acquired the 4 NV,J W.P.No.11809 of 2020 property through an unregistered sale deed and he has been in possession of the property, as such, due to the comprehensive land survey to streamline the records, his name was recorded as owner of the subject property is contrary to Rules, 1995 and principles of natural justice. It is settled law that, any immovable property cannot be transferred without any registered title deed. Admittedly, in the instant case, there is no valid sale deed executed in favour of Jalaparthi Sekhar, therefore, the claim of acquisition by him is not valid and void transaction only, as per the provisions of Transfer of Property Act. Therefore, basing upon the alleged sale transactions, no mutation can be granted in his favour. Hence, the mutation proceedings are liable to be set-aside. 6. In the result, writ petition is allowed with the following directions: a. The action of the 2nd respondent in changing the records of house property belonging to the petitioner in an extent of Ac.0-02 in R.S.No.138/2 house latest assessment No.169 with D.No.2-68 situated at Srinivasapuram Village, Jangareddigudem Mandal, West Godavari District is declared as illegal and arbitrary; b. The 2nd respondent is directed to restore the name of the original owner i.e. Kondapalli Ramulu in the records pertaining to house property in an extent of Ac.0-02 in R.S.No.138/2, assessment No.169 with D.No.2-68 situated 5 NV,J W.P.No.11809 of 2020 at Srinivasapuram Village, Jangareddigudem Mandal, West Godavari District; c. The 2nd respondent shall mutate the name of the petitioner only after conducting enquiry after providing opportunity of hearing to the petitioner and upon satisfaction of the authorities that the petitioner is the legal heir of late Kondapalli Ramulu, within a period of two (02) months from the date of receipt of copy of this order. 7. Consequently, miscellaneous applications pending if any, shall stand dismissed. _____________________________________ JUSTICE VENKATESWARLU NIMMAGADDA Date: 14.10.2025 SP 6 NV,J W.P.No.11809 of 2020 THE HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO.11809 OF 2020 Date: 14.10.2025 W SP