APHC010370862020 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) ov (W W% k I 60 i MONDAY, THE FOURTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE i v-A •t* -4^ /1' - V If. A. PRESENT THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 24695 OF 2020 Between: Boddu TIrupathamma, W/o Nagabhushanam, aged 84 years, R/o Door No. 3- 29-17/4A, Krishna nagar II Lane, Guntur - 522 006 ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by Its Secretary, Municipal Administration and Urban Development, Secretariat buildings, Velagapudi, Amaravati, Guntur Dist, 2. Guntur Municipal Corporation, Rep by its commissioner, Guntur ...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 direction, order or writ more particularly in the nature of writ of Certiorari declaring the assessment of vacant land tax by the 2nd respondent demanding Rs. 10,87,683/- towards arrears of Vacant land tax for the years 2009-2021 including penalty of Rs.3,89,155/- as depicted in the official website of the Guntur Municipal corporation in respect of 1005.07 Sq.yds of vacant land equivalent to 840.37 Sq. Mts owned by the petitioner bearing assessment no.1021178278 situated in ward no.33 of Guntur Municipal Corporation for the first time for the years 2009 - 2012 and thereafter as illegal, arbitrary and without jurisdiction and contrary to the mandatory provisions of the Municipal Corporation Act and violative of articles 14,21 and 300-A of Constitution of India and consequently direct the 2nd respondent not to collect any vacant land tax in respect of the subject property from the petitioner pending disposal of the writ petition. lA NO: 1 OF 2020 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 2nd respondent not to collect any vacant land tax in respect of 1005.07 Sq.yds equivalent to 840.37 Sq. Mts bearing assessment no. 1021178278 situated in ward no.33 of Guntur Municipal Corporation from the petitioner pending disposal of the writ petition. Counsel for the Petitioner: SRI M CHALAPATI RAO Counsel for the Respondent No.2: SRI A S C BOSE (SC FOR MUNICIPAL CORPORATIONS) Counsel for the Respondent No.1: GP FOR MUNCIPAL ADMN URBAN DEV The Court made the following order: e APHC010370862020 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS [3460] MONDAY,THE FOURTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 24695/2020 Between: 1.BODDU TLRUPATHAMMA,, W/0 NAGABHUSHANAM, AGED 84 YEARS, R/0 DOOR NO. 3-29-1714A, KRISHNA NAGAR II LANE, GUNTUR-522 006 ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DIST, 2.GUNTUR MUNICIPAL CORPORATION, REP BY ITS COMMISSIONER, GUNTUR ...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 a direction, order or writ more particularly in the nature of writ of Certiorari declaring the assessment of vacant land tax by the 2nd respondent demanding Rs. 10,87,683/- towards arrears of Vacant land tax for the years 2009-2021 including penalty of Rs.3,89,1551- as depicted in the official website of the Guntur Municipal corporation in respect of 1005.07 Sq.yds of vacant land equivalent to 840.37 Sq. Mts owned by the petitioner bearing assessment no. 1021178278 situated in ward no.33 of Guntur Municipal Corporation for the first time for the years 2009 2012 and thereafter as illegal, arbitrary and without jurisdiction and contrary to the mandatory 2 provisions of the Municipal Corporation Act and violative of articles 14,21 and 300-A of Constitution of India and consequently direct the 2nd respondent not to collect any vacant land tax in respect of the subject property from the petitioner pending disposal of the writ petition and pass lA NO: 1 OF 2020 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 2nd respondent not to collect any vacant land tax in respect of 1005.07 Sq.yds equivalent to 840.37 Sq. Mts bearing assessment no. 1021178278 situated in ward no.33 of Guntur Municipal Corporation from the petitioner pending disposal of the writ petition and pass Counsel for the Petitioner: 1.M CHALAPATI RAO Counsel for the Respondent(S): 1. A S C BOSE (SC FOR MUNICIPAL CORPORATIONS AP) 2.GP FOR MUNCIPAL ADMN URBAN DEV 3 6^ The Court made the following Order: Learned counsel for the petitioner submits that the petitioner is aggrieved by the levy of tax of vacant land at 19-7-272/266, Revenue Ward No.33, Guntur, whereby the 2^"^ respondent has raised a demand for payment of an amount of Rs. 10,87,683/- as tax due towards vacant land from the year 2009-2010 to 2020-2021. Learned counsel for the petitioner submits that the 2"^^ respondent could not have levied tax without following the procedure contemplated under Section 198 of Municipal Corporation Act, 1955. It is submitted that the 2^^ respondent has raised the demand for payment of tax for the first time on 08.01.2020. The said proceeding is filed along with the counter of the 2"^^ respondent. It is also submitted that Section 197 to 199, 212 to 226 relate to the method of preparation and assessment of tax which is to be followed by the Municipal Corporations across the State. Learned counsel further submits that the 2"^^ respondent did not publish a notice in the Gazette or in any local newspaper with regard to the proposed levy of tax on any new vacant land. Objections are to be called for with regard to the proposed levy and the Corporation after considering the objections shall determine the levy of tax. The resolution of the Corporation would have to specify the date on which, the date from which and the period of levy if any, for which, such tax shall be levied. It is submitted that no such procedure was followed by the 2"*^ respondent while issuing the impugned proceedings. 2. as 3. 4 Learned Standing Counsel for the 2"^ respondent submits that a detailed counter is submitted by the respondent Corporation and it is categorically stated that the 2"^^ respondent has power to levy vacant land tax after introduction of Levy and Assessment of Property Tax Rules, 2020. 4. Learned Standing Counsel further submits that Rule 7 empowers the Corporation to levy the vacant land tax at 0.20% of the estimated 5. guideline value of the land in case of Municipalities and 0.50% in case of Municipal Corporations. It is also submitted that the petitioner has an alternative and effective remedy of filing a revision before the concerned authority. It is submitted that the petitioner has failed to approach the competent authority and file a revision; as such, the present writ petition is not maintainable. Heard the learned counsel for the petitioner and the learned Assistant Government Pleader for Municipal Administration and Urban Development for 1®^ respondent as well as learned Standing Counsel for the 2'^'^ respondent. 6. Considering the submissions of the learned counsel for the petitioner and the learned Standing Counsel for 2""^ respondent, the impugned proceeding dated 08.01.2020 is issued without following the procedure 7. contemplated under Section 198 of the Municipal Corporations Act, 1955. The procedure would mandate the Commissioner to publish the notice in the A.P. Gazette and also in a local newspaper and fix a reasonable time for calling for objections from the proposed assessee for levy of the tax. After receipt of 5 objections, resolution would have to be passed by the Corporation and thereafter a demand for tax ought to have been made. As the 2"^^ respondent neither followed the procedure as contemplated under law nor had issued show cause notice to the petitioner for assessing tax from the year 2009 onwards by raising a demand in the year 2020, calling upon the petitioner to pay the allegedly assessed tax from the year 2009 onwards cannot sustain the scrutiny of law. On these considerations, this Court is of the considered view that, the impugned proceedings in the Writ Petition deserves to be set aside, leaving it open for the 2^^ respondent to follow the procedure as contemplated under law for raising any demand on the site. Accordingly, the Writ Petition is allowed and the impugned proceedings is hereby set aside. No costs. Pending miscellaneous petitions, if any, sh^l stand closed. 8. 9. 10. Sdl- m. SRINIVAS ASSISTANT REQf^TRAR //TRUE COPY// SECTION OFFICER To 1. The Secretary, Municipal Administration and Urban Development, Secretariat buildings, Velagapudi, Amaravati, Guntur Dist, 2. The Commissioner, Guntur Municipal Corporation, Guntur. 3. One CC to Sri M Chalapati Rao, Advocate [OPUC] 4. One CC to Sri A S C Bose (SC for Municipal Corporations Advocate [OPUC] 5. Two CCS to GP for Mundpal Admn & Urban Dev High Court of Andhra Pradesh [OUT] 6. Two CD Copies AP) TF 1! HIGH COURT DATED:14/07/2025 ORDER WP NO. 24695 OF 2020 sT 2 I JUL 2025 1^ VCjgMIlStClISII^^ Co ALLOWING THE W.P., WITHOUT COSTS