APHC010606772025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3457] MONDAY,THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 32266/2025 Between: 1. GURRAM VENKATA NAGAMANI, W/O. LATE G. VENKATESWARA RAO, AGED 72 YEARS R/O. D.NO. 16/11-1, SATYANARAYANAPURAM, GUDIVADA MANDAL, KRISHNA DISTRICT ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS CHIEF SECRETARY GENERAL ADMINISTRATION DEPARTMENT SECRETARIAT VELAGAPUDI AMARAVATHI GUNTUR DISTRICT 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT DEPARTMENT A.P. SECRETARIAT VELAGAPUDI AMARAVATHI GUNTUR DISTRICT 3. THE COMMISSIONER AND DIRECTOR OF MUNICIPAL ADMINISTRATION DEPARTMENT, PADMINI KRISHNA ENCLAVE, ANNAPURNA NAGAR, INNER RING ROAD GORANTIA GUNTUR DISTRICT 4. GUDIVADA MUNICIPALITY, REP. BY COMMISSIONER GUDIVADA, KRISHNA DISTRICT. ...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 2 HN,J W.P.No.32266 of 2025 pleased toPleased to issue a Writ, Order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the Respondent No.4 in passing the Revision Order, vide Petition No. GRP/1068074204, dated 17.10.2025 without proper verification of records, measurements and following due process of law as arbitrary and unconstitutional and consequently set aside the same and to pass IA NO: 1 OF 2025 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 No.4 not to impose and collect differed property tax from the petitioner for Assessment No. 1068013811, pending disposal of the above writ petition, and pass IA NO: 2 OF 2025 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 suspend the Revision Petition Order, vide proceedings Petition No. GRP/1068074204, dated 17.10.2025 issued by the 4th Respondent, pending disposal of the above writ petition, and pass Counsel for the Petitioner: 1. K V ADITYA CHOWDARY Counsel for the Respondent(S): 1. GP FOR GENERAL ADMINISTRATION 2. GP MUNCIPAL ADMN AND URBAN DEV AP 3 HN,J W.P.No.32266 of 2025 The Court made the following Order: The petitioner is aggrieved by the special notice No.SN/1068070643, dated 20.08.2025 issued by the 4th respondent calling upon her to pay the revised tax. 2. The learned counsel for the petitioner submits that the petitioner, her son and her husband’s brother have partitioned the family property, vide registered partition deed, dated 26.09.2019. The petitioner, her son and her husband’s brother have devolved certain portions of the property in terms of the partition deed. The learned counsel further submits that on the death of petitioner’s husband, the undivided share of the land and the constructed area has also been partitioned between the petitioner, her son and her husband’s brother family members vide partition deed dated 26.09.2019. Unmindful of the partition of the property, the 4th respondent has issued the impugned proceedings, revising the tax payable by considering the property as one single unit. It is submitted that the property would have to be assessed for tax separately in respect of the portions held by the petitioner, her son and her husband’s brother family members. 3. The learned Standing Counsel appearing for the 4th respondent submits that the petitioner would have to file an appeal before the Regional Director- cum-Appellate Commissioner within 15 days from the date of receipt of the order passed by the Commissioner on the joint appeal filed by the petitioner and her husband’s brother. 4 HN,J W.P.No.32266 of 2025 4. Considering the submissions, the writ petition is disposed of at the stage of admission, directing the petitioner to file such an appeal before the competent authority. The appellate authority shall dispose of the appeal within a period of eight (08) weeks from the date of receipt of the order. Pending consideration of the appeal, the impugned special notice shall stand suspended. No costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. ___________________ JUSTICE HARINATH.N Date: 24.11.2025 PGT