APHC010156052025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3457] MONDAY,THE THIRD DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 7947/2025 Between: Yadalla Pitchaiah Chetty Charities Association ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. V V N NARASIMHAM Counsel for the Respondent(S): 1. POTHAM VENGALA REDDY SC For M.Corporation in Rayalaseema region In 2. GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: -2- W.P. No.7947 OF 2025 Date of order: 03.11.2025 THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION No.7947 OF 2025 ORDER 1. The present writ petition is filed aggrieved by the demand raised by the 3rd respondent calling upon the petitioner to pay property tax. 2. The learned senior counsel appearing for the petitioner submits that the petitioner is a Charitable Association established in the year 1920. It is submitted that the petitioner is conducting several charitable activities within the District and has now catering to the needs of the various classes of individuals. The petitioner also contributing for upliftment of Zilla Parishad Schools, boarding and lodging for poor students, donation to goshala, etc. It is also submitted that the petitioner association was registered under Section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. The learned senior counsel further submits that the activities of the petitioner are monitored by the Endowment Department and the petitioner is also submitting the relevant records periodically to the concerned Endowment Officer. It is submitted that the land and buildings owned by the petitioner cannot be subject to the property tax and Section 202(1)(b) of the Andhra Pradesh Municipal Corporation Act, 1955 exempts buildings and lands which are solely occupied and used for public worship or for a charitable purpose from levy and payment of tax. The Circular -3- W.P. No.7947 OF 2025 Date of order: 03.11.2025 of the Commissioner of Endowments, dated 29.03.2023 has also clarified the legal position with regard to the non applicability of the property tax for the charitable institutions. The petitioner submitted a detailed representation on 31.01.2025 narrating the activities and also seeking exemption of the petitioner association from imposition of property tax. 3. This Court, vide order dated 27.03.2025, suspended the impugned tax demands. 4. The learned Standing Counsel appearing for the 3rd respondent has filed a detailed counter stating that the petitioner has not furnished any information/ details of charitable activity and the charitable programs implemented in the vacant site. It is also stated that the petitioner has not provided any document to substantiate the claim that the land in Sy.No.5 and 6/1 of Nagarajupalle, Kadapa is notified by the Endowments Department. 5. The learned standing counsel further submits that the petitioner would have to demonstrate the eligibility for claiming exemption under Section 202(1)(b) of the Municipal Corporation Act. 6. The learned Senior Counsel appearing for the petitioner, in reply, submits that the 3rd respondent authority cannot determine the charitable activities of the petitioner and that the 3rd respondent also cannot certify the activities of the petitioner. However, it is submitted that the petitioner is willing to submit all the relevant details -4- W.P. No.7947 OF 2025 Date of order: 03.11.2025 pertaining to the charitable activities conducted by the petitioner for the satisfaction of the 3rd respondent authority. 7. Heard the submissions of Sri V.Venugopala Rao, the learned Senior Counsel, appearing for Sri V.V.N.Narasimham, the learned counsel for the petitioner and the learned Standing Counsel for the 3rd respondent. Perused the record. 8. The petitioner association is registered under Section 43(10) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 and a registration certificate was also issued to the petitioner. This certificate would suffice to establish the nature of activity of the petitioner association. That apart, the vacant site which forms subject of the present writ petition for which the 3rd respondent authority has issued demand notice calling upon the petitioner to pay demand tax is concerned, the said demand notice would have to be set aside as the activity of the petitioner association and the subject property of the petitioner is covered under Section 202(1)(b) of the Municipal Corporation Act. 9. On these grounds, the writ petition is allowed and the impugned demand notices are hereby set aside. No costs. 10. Pending miscellaneous petitions, if any, shall stand closed. ___________________ JUSTICE HARINATH.N BV