HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY ,THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE IN THE PRESENT THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 19623 OF 2024 / Between: Sajeela Enterprises, Rep by its Soie Proprietor, V V Narasimha S/o Late V Chandrayya Aged 84 years. Having the Unit at Plot D-Block, Auto Nagar, Visakhapatnam-530012, Visakhapatnam M/s. Murthy, N0.91/B District. ...Petitioner AND State of Andhra Pradesh, Rep. by its Principal Secretary, Municipal AND Urban Development Department, Secretariat, Velagapudi, Amaravati, Guntur District. Andhra Pradesh Industrial Infrastructure Corporation, Rep. by its Chairman, APIIC Towers, Plot No.1, I.T Park, Mangalagiri, Guntur District 3. The Commissioner, Industrial Area Local Authority (lALA), Autonagar, Gajuwaka, Vishakhapatnam District. 1. The Administration 2. The ...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 the writ of MANDAMUS declaring the action the respondents more particularly the action of 3RD respondent herein in issuing the 4 Special' Notices CM- vide Special Notice No. 1005 dated 26/04/2022 for the assessment year 2022- 2023 with inconsistent demand of tunes of (Rs.2,01,075/-. Rs.2,91.167/- amounts to the Rs.2,03,259/-. Rs.1,87,738) and further assessing the property tax vide Notice Bearing No. 780049 dated 12/05/2023 demanding a total amount of Rs.2,22,662/- (Two Lakhs Twenty-Two Thousand Six Hundred Sixty Two Rupees Only) for the assessment year 2023-2024 to M/s. Sajeela Enterprises situated in Plot N0.91/B, D Block. Autonagar, Visakhapatnam- 530012, Visakhapatnam District with the Assessment No.4030, without passing the appropriate order against the revision petition dated 12/08/2022 preferred by the petitioner herein as illegal, arbitrary, unjust, without application of mind, contrary to the provisions of GHMC Act A.P. Municipal Corporation Act, against the principles of Natural Justice, contrary of the rules framed under G.O.Ms.No.198 issued by the Municipal Administration & urban Development Department besides being violative of the fundamental rights of the Petitioner guaranteed under Articles 14, 21 300-A of the Constitution of India and consequently direct the respondents not to levy any further demand of property tax until the revision petition dated 12/08/2022 is disposed off by giving opportunity of hearing to the petitioner herein. lA 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 to direct the 2"^ Respondent to dispose of the revision petition dated 12/08/2022 and its ancillary representations dated 27/03/2023 & 27/03/2024, as per the procedure prescribed by law. 10/01/2023 lA NO: 2 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 to direct the 2""* Respondent herein not to take any coercive steps pursuant to the demand notice dated 12/05/2023 issued in furtherance of the Property Tax Demand for the year 2023-2024, demand Notice No.780049. Counsel for the Petitioner: SRI KILARU NITHIN KRISHNA Counsel for the Respondent No.1: GP FOR MUNCIPAL ADMN URBAN DEV Counsel for the Respondent Nos.2 & 3: SMT. SANTHI CHANDRA, SC FOR APIIC The Court made the following: APHC010384212024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3460] TUESDAY, THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 19623/2024 Between: 1.SAJEELA ENTERPRISES, REP BY ITS SOLE PROPRIETOR, V V NARASIMHA MURTHY. S/0 LATE V CHANDRAYYA AGED 84 YEARS. NAGAR, VISAKHAPATNAM-530012, VISAKHAPATNAM DISTRICT ...PETITIONER HAVING THE UNIT AT PLOT N0.91/B, D-BLOCK, AUTO AND 1.THE STATE OF ANDHRA PRADESH, REP.BY ITS PRINCIPAL MUNICIPAL ADMINISTRATION AND URBAN SECRETARIAT, VELAGAPUDI, SECRETARY, DEVELOPMENT DEPARTMENT, AMARAVATI, GUNTUR DISTRICT. 2.THE ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION, REP BY ITS CHAIRMAN, APIIC TOWERS, PLOT N0.1, I.T PARK, MANGALAGIRI, GUNTUR DISTRICT 3.THE COMMISSIONER, INDUSTRIAL AREA LOCAL AUTHORITY (LALA), AUTONAGAR, GAJUWAKA, VISHAKHAPATNAM DISTRICT. ...RESPONDENT{S): Counsel for the Petitioner: 1.KILARU NITHIN KRISHNA Counsel for the Respondent(S): 1.GP FOR MUNCIPAL ADMN URBAN DEV 2 2. SANTHl CHANDRA SC For APIIC The Court made the following: 3 THE HON’BLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 19623/2024 ORDER: The present writ petition is filed questioning the action of respondent in issuing the 4 special notices vide Special Notice No. 1005 dated 1. 26.04.2022, for the assessment year 2022-2023 with inconsistent demand of amounts to the tune of (Rs.2,01,075/-, Rs.2,91,167/-, Rs.2.03,259/-, Rs. 1,87,738/-) and further assessing the property tax vide Notice Bearing No.780049 dated 15.05.2023 demanding a total amount of Rs.2,22,662/- (Two Lakhs Twenty-Two Thousand Six Hundred Sixty Two Rupees Only) for the assessment year 2023-2024 to M/s. Sajeela Enterprises situated in Plot N0.91/B, ‘D’ Block, Auto Nagar, Visakhapatnam-530012, Visakhapatnam District with the Assessment No:4030, without passing the appropriate order against the revision petition dated 12.08.2022, preferred by the petitioner, as illegal and arbitrary. 2. The petitioner is a small-scale industrial unit, operated out of Plot N0.91/B, D-Block, Auto Nagar, Visakhapatnam and the same was established in the year 1993. While so, the petitioner was issued property tax for the year 2021-2022 at the rate of Rs.44,316/- (Forty Four Thousand Three Hundred Sixteen Rupees Only) and the petitioner had paid the amount after availing a discount of 5%. However, for the following year i.e., 2022- 2023, the petitioner was issued 4 special notices with different amounts i.e. Rs.2,01,075/-, Rs.2,91,167/-, Rs.2,03,259/- and Rs.1,87,738/- vide notices 4 dated 26.04.2022, but served on different dates on the petitioner. Questioning the exorbitant increase in the property tax, the petitioner filed a representation before the 3'''^ respondent on 12.08.2022, but no action was taken. 3. Though the representation is pending for consideration, the respondents issued property tax for the following years i.e., 2023-2024 demanding an amount of Rs.2,22,662/- (Two Lakhs Twenty-Two Thousand Six Hundred Sixty-Two Rupees Only) and hence, the present writ petition is filed questioning the issuance of property tax, pending disposal of the representation. 4. Learned Standing counsel appearing for the respondents submits that appropriate orders will be passed on the representation made by the petitioner. 5. Accordingly, the writ petition is disposed of directing the 3^"' respondent to dispose of representation filed by the petitioner on 12.08.2022, within eight (08) weeks from the date of receipt of copy of the order. There shall be no order as to costs. As a sequel, the miscellaneous petitions, if any, shall stand closed Sd/- P. VINOD KUMAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The Principal Secretary, State of Andhra Pradesh, Municipal Administration AND Urban Development Department, Secretariat, Velagapudi, Amaravati, Guntur District. 2. The Chairman, Andhra Pradesh Industrial Infrastructure Corporation, APIIC Towers, Plot No.1, I.T Park, Mangalagiri, Guntur District. To, 3. The Commissioner, Industrial Area Local Authority (lALA), Autonagar, Gajuwaka, Vishakhapatnam District. 4. One CC to SRI. KILARU NITHIN KRISHNA Advocate [OPUC] 5. Two CCs to GP FOR MUNCIPAL ADMN URBAN DEV .High Court Of Andhra Pradesh. [OUT] 6. One CC to SMT. SANTHI CHANDRA, STANDING COUNSEL APIIC [OPUC] 7. Three CD Copies FOR sree HIGH COURT DATED:29/04/2025 ORDER anoS^ Cj WP.No.19623of2024 S 2 5 JUL 2025 £?spatc»®^ CO DISPOSING OF THE W.P. WITHOUT COSTS