APHC010272142024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3460] FRIDAY,THE ELEVENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 13627/2024 Between: 1. Y GOWTHAM NAIDU SATHAKARNI, S/O NARENDRA BHUPATHI, AGED ABOUT YEARS, OCC BUSINESS, R/O PLOT NO. 254 BLOCK NO. 17, NAGAMALLI NAGAR LAYOUT SUJATHA NAGAR, VISAKHAPATNAM. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT 2. GREATER VISAKHAPATNAM MUNICIPAL CORPORATION, REP. BY ITS COMMISSIONER, VISAKHAPATNAM. 3. THE ZONAL COMMISSIONER, GVMC ZONE-VIII, VEPAGUNTA, VISAKHAPATNAM. 4. THE ASSISTANT CITY PLANNER, GVMC VIISAKHAPATNAM. 2 ...RESPONDENT(S): 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 topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus, to declare the inaction of the respondent authorities in taking steps for conversion of the levy of tax from the existing Vacant Land Tax vide Assessment No. 1086543322 to House Tax in respect of the house constructed on Plot No. 254, Block No. 17, Nagamalli Nagar Layout, Sujatha Nagar, Visakhapatnam inspite of the readiness of the petitioner to pay the requisite amounts, as being illegal, arbitrary, unjust and unconstitutional and consequently direct the respondent authorities to take steps to convert the vacant land tax into house tax in respect of the above mentioned house, and to grant such other relief or reliefs IA NO: 1 OF 2024 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 pleased to direct the respondent authorities to forthwith provide municipal water tap connection to the house constructed on Plot No. 254, Block No. 17, Nagamalli Nagar Layout, Sujatha Nagar, Visakhapatnam, pending disposal of the main Writ Petition, and to pass Counsel for the Petitioner: 1. V HEMANTH KUMAR Counsel for the Respondent(S): 1. J DILEEP KUMAR 2. GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: 3 THE HON’BLE SRI JUSTICE NYAPATHY VIJAY W.P.No.13627 of 2024 O R DE R: The present writ petition is filed questioning the inaction of Respondent-authorities in taking steps for conversion of the levy of tax from the existing vacant Land Tax vide Assessment No.1086543322 to House Tax in respect of the house constructed in Plot No.254, Block No.17, Nagamalli Nagar Layout, Sujatha Nagar, Visakhapatnam and consequently direct the Respondent-authorities to take steps to convert the vacant land tax into house tax. 2. The facts leading to the filing of the writ petition are as follows: The Petitioner and his wife Smt. Y.Sitaramalakshmi are the absolute owners of open plot bearing No.254 referred above, having purchased the same under registered sale deed. As the plot was vacant, Respondent-authorities had collected the Vacant Land Tax by assessing the land vide Assessment No.1086543322 and the Petitioner was paying vacant land tax regularly. Subsequently, a building permission was issued in favour of the Petitioner vide building permit Order bearing 4 No.1086/0901/B/Z6/CDA/2021 dated 17.04.2021. Pursuant to the same, the Petitioner started commencement of work and thereafter an endorsement was issued on 30.09.2021 bearing Lr.No.EDS/1086/2021/0822 informing the Petitioner to submit NOC from the defence authorities and also pay Vacant Land Tax of Rs.16,066/-. As regard NOC, it was stated that there are many houses in and around plot of the Petitioner and there is no requirement of NOC from the defence authorities and upon apprising the same to Respondent No.4, Respondent No.4 permitted the Petitioner to complete the construction. 3. After completing the construction, the Petitioner approached the Respondent-authorities for providing municipal water connection and expressed his readiness to pay the requisite charges. However, on one ground or the other, the municipal water tap connection is not being provided. The Petitioner was advised that as long as vacant land tax is not converted into house tax, water tap connection will not be granted and it was in that context, the Petitioner filed this writ petition for the relief mentioned above. 5 4. An additional affidavit was filed by the Petitioner vide USR No.69977/2025 and as per the additional affidavit, the Petitioner sought for municipal water tap connection for the house constructed in Plot No.254. 5. The standing counsel for the Respondent-Corporation submits that on the ground that there is a Court dispute pertaining to the property, water tap connection is not provided. 6. Having heard the respective counsel, this Court is of the opinion that there is no reason for the Respondent-Corporation not to convert the vacant land tax to house tax, more so when the building was constructed by the Petitioner in accordance with the sanctioned building plan. Apart from that, water being the elixir of life and a fundamental right, providing water tap connection is the basic obligation of the Respondent-Corporation and the same cannot be dodged on one or the other ground. 7. Therefore, the writ petition is disposed of with the following directions: (i) The Respondent-Corporation shall provide water tap connection to the building of the Petitioner within a period of two (2) weeks. 6 (ii) The permission for conversion to house tax shall be considered by the Respondent-authorities upon examining the application of the Petitioner within a period of eight (8) weeks from today irrespective of the civil suit. (iii) No order as to costs. As a sequel, pending applications, if any, shall stand closed. __________________ NYAPATHY VIJAY, J Date: 11.07.2025 KLP