y ■ I APHC010229572019 IN THE HIGH COURT OF ANDHRA PRADES AT AMARAVATI (Special Original Jurisdiction) Jo B WEDNESDAY,THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO: 10178 OF 2019 Between: 1. Tunuguntia Sambasiva Rao,, S/o. Anandaiah, aged about 75 years, Occ- Business, R/o. 21-10/3-105, Satyanarayanapuram, Vijayawada, Krishna District. 2. Tunuguntia Suseela,, W/o. Tunuguntia Sambasiva Rao, Aged about 70 years, Occ- Housewife, Vijayawada, Krishna District. R/o. 21-10/3-105, Satyanarayanapuram, ...Petitioners AND 1. The State of Andhra Pradesh, Represented by its Principal Secretary, Panchayat Raj and Rural Development, A.P.Secretariat, Velagapudi, Amaravathi. 2. The District Panchayath Officer, DPO Office, ZP Road, Machilipatnam, Krishna District. 3. The Prasadampadu Gram Panchayath, rep. by its Secretary, NH 16. Prasadampadu, Currency Nagar, Vijayawada, Krishna District. 4. Tunuguntia Satyanarayana, S/o. Anandaiah about Occ- Business, aged Srinagar 2nd line, Krishna District, Andhra 72 R/o. 21-10/3-70, Satyanarayanapuram, Vijayawada-11, Pradesh. years. w f ...Respondents Petition under Article 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, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in not separating the house tax assessment by recording the names of the petitioners in the concerned Panchayath records in order to issue the House Tax Demand Notices separately in the names of the Petitioners as per their ownership rights by considering their registered sale deeds with regard to the building No. 22-169 (Assessment No.6106) which was situated in their lands in R.S.No. 82/4 at Prasadampadu village, Vijayawada as illegal, arbitrary, violative of principles of natural justice and also violative of Articles 14, 21 and 300-A of the Constitution of India and contrary to the provisions of the AP Panchayath Raj Act, 1994 and consequently direct the Respondents No.2 and 3 to separate the house tax assessment by recording the names of the petitioners in the concerned Panchayath records and to issue the House Tax Demand Notices separately in the names of the Petitioners from the assessment year 2018-19 as per their registered sale deeds with regard to the aforesaid building. lA NO: 1 OF 2019 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 3rd respondent herein forthwith to consider and pass appropriate orders on the representations dated 10.12.2018 and 19.12.2018 submitted by the petitioners herein in view of the proceedings dated 08.02.2019 which issued by the 2' Respondent, pending disposal of the writ petition. lA NO: 2 OF 2019 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 were f direct the 2nd and 3rd respondents to forthwith separate the house tax assessment by recording the names of the petitioners in the concerned Panchayath records and to issue the House Tax Demand Notices separately in the names of the Petitioners for the assessment year 2018-19 as per their ownership rights by considering their registered sale deeds with regard to the building No. 22-169 (Assessment No.6106) which in R.S.No. 82/4 at Prasadampadu village, Vijayawada, pending disposal writ iaetition was situated in their lands of the Counsel for the Petitioners: SRI Y N ANJANEYACHARYULU Counsel for the Respondent Nos.1 & 2:GP FOR PANCHAYAT RURAL DEV (AP) Counsel for the Respondent No.3: SRI G SESHADRI(SC FOR MPP ZPP) Counsel for the Respondent No.4: SRI P BADRINATH The Court made the following order: RAJ I « • 1 • • • * X • • APHC010229572019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO: 10178/2019 [3329] :■ Between; 1 TUNUGUNTLA SAMBASIVA RAO AGED ABOUT 75 YEARS, OCC- BUSINESS, 10/3-105, SATYANARAYANAPURAM, KRISHNA DISTRICT. 2.TUNUGUNTLA SAMBASIVA RAO, HOUSEWIFE, SATYANARAYANAPURAM DISTRICT. S/0. ANANDAIAH, R/0. 21- VIJAYAWADA, i f SUSEELA,, W/0. TUNUGUNTLA AGED ABOUT 70 YEARS, OCC- 21-10/3-105, VIJAYAWADA, KRISHNA R/0. ...PETITIONER(S) AND 1 THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, PANCHAYAT RAJ AND RURAL VELAGAPUDI, AMARAVATHI. 2.THE DISTRICT PANCHAYATH OFFICER, DPO OFFICE, ZP ROAD, MACHILIPATNAM, KRISHNA DISTRICT. 3.THE PRASADAMPADU GRAM PANCHAYATH, REP. BY ITS SECRETARY, NH 16, PRASADAMPADU, CURRENCY NAGAR, VIJAYAWADA, KRISHNA DISTRICT. 4 TUNUGUNTLA SATYANARAYANA, S/0. ANANDAIAH, R/0. 21- LINE, KRISHNA A.P.SECRETARIAT, DEVELOPMENT, OCC- BUSINESS, AGED ABOUT 72 YEARS, 10/3-70 SATYANARAYANAPURAM, VIJAYAWADA-11, DISTRICT, ANDHRA PRADESH. 2ND SRINAGAR ...RESPONDENT{S): 1 2 This Court made the following ORDER - This writ petition is filed under Article 226 of the Constitution of India seeking the following relief; 1. ^ Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in no separating the house tax assessment by recording the names of the petitioners in the concerned Panchayath records in order to issue the House Tax Demand Notices separately in the names of the their ownership rights by to issue a Petitioners as per considering their registered sale building No. 22-169 (Assessment No.6106) which was situated in their lands in R.S.No. 82/4 at Prasadampadu village, Vijayawada as illegal arbitrary, violative of principles of natural justice and also violative of Articles 14, 21 and 300-A of the Constitution of India and contrary to the provisions of " Panchayath Raj Act, 1994 and consequently the Respondents No.2 and 3 to separate the assessment by recording the names of the petitioners in the concerned Panchayath records and to issue the House Tax Demand Notices separately in of the Petitioners from the assessment their registered sale deeds with the the AP direct house tax the names year 2018-19 as per regard to the aforesaid building. learned counsel for the petitioners and the learned Panchayat Raj and Rural Heard the Assistant Government Pleader for Development appearing for the respondents. The learned counsel for the petitioners 2. submits that the 3. of house the absolute owners and possessors petitioners are 3 building No. 22-169 (Assessment No. 6106), situated in their land in R.S. No. 82/4 at Prasadampadu Village, Vijayawada, NTR District. The subject property was purchased by the 1 through separate registered sale deeds dated 09.08.1978 and 2nd petitioners bearing Document Nos. 3774 of 1978 and 3775 of 1978, respectively. Even though the petitioners are in separate possession and enjoyment of the subject property based on their respective registered sale deeds, the respondent authorities, for one reason or the other, failed to assess the subject property in the name of the petitioners and did not issue an assessment order in their favour. In this regard, the petitioners submitted 19.12.2018 to the respondent authorities representations dated 10.12.2018 and requesting for separate assessment of the subject property and for issuance of an assessment order in their favour. However, even after receipt of the representations of the petitioners, the respondent authorities considered nor issued any proceedings, which is contrary to the provisions of the A.P.Panchayat Raj Act, 1994. Hence writ petition. neither the present 4. On the other hand, the learned Assistant Government for the respondents submits that, since the petitioners are requesting for tax assessment in their favour based on their registered title deed Pleader 4 and possession of the subject property, the same would be considered and pass appropriate orders in accordance with the provisions of the A.P. Panchayat Raj Act, 1994, by following the due pfocess of law as contemplated under the Act. Having regard to the submissions made by the learned counsel for the petitioner and the learned Assistant Government Pleader for Panchayat Raj and Rural Development appearing for the respondents, and on perusal of the material available on record, it is observed that, in view of the purchase of the property by the petitioners through registered sale deeds, the petitioners are entitled to be declared as having separate and independent ownership over the subject house properties. Once the petitioners hold separate and independent ownership over the subject properties, supported by title deeds, the Gram Panchayat is under an obligation to assess the subject properties in the names of the petitioners and issue assessment orders in their favour, in compliance with the provisions of the A.P. Panchayat Raj Act, 1994 and the rules made thereunder. Therefore, respondent No.3 is herein specifically directed to consider representations of the petitioners dated 10.12.2018 and 19.12.2018 for issuance of separate house tax assessments by recording the names of the petitioners in the relevant Panchayat 5i I ( the 5 records in respect of the subject properties orders in accordance with and pass appropriate provisions of the A.P. Panchayat Raj Act 1994 within a period of two (02) months from the date of receipt of a copy of this order, after providing an opportunity of hearing to the petitioners and any other stakeholders if any. 6. With the above direction writ petition is disposed of. No costs. As a sequel, interlocutory applications if stand closed. any pending, shall Sd/-K TATA RAO registrar SECTION OFFICER //TRUE COPY// To 1. The Principal Secretary, Panchayat Raj and Rural Development, A.P.Secretariat, Velagapudi, Amaravathi. 2. The District Panchayath Officer, DPO Office, ZP Road, Machilipatnam, Krishna District. 3. The Prasadampadu Gram Panchayath, rep. by its Secretary, NH 16, Prasadampadu, Currency Nagar, Vijayawada, Krishna District. 4. One CC to SRI. Y N ANJANEYACHARYULU Advocate [OPUC] 5. One CC to SRI. G SESHADRI(SC FOR MPP ZPP) Advocate [OPUCl One CC to SRI. P BADRINATH Advocate [OPUC] 7. Two CCs to GP FOR PANCHAYAT RAJ RURAL DEV (AP) High Court of Andhra Pradesh [OUT] 8. Two CD Copies. 6. AL HIGH COURT DATED:06/08/2025 ORDER WP NO. 10178 OF 2019 gf 2 2 SEP 2025 Sectjoi^^j'" DISPOSING OF THE W.P. WITHOUT COSTS