APHC010305912026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3457] FRIDAY,THE NINETEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 15899/2026 Between: 1. CHEEPULLA SEETHARAM, S/O LATE CH.PENTAYYA, AGED 45 YEARS,R/O D.NO.10-63, NEW D.NO.11-1821-KNP1 GANGADAPALEM VILLAGE, K.NAGARAPALEM POST BHEEMUNIPATNAM MANDAL, VISAKHAPATNAM DIST. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI 2. GREATER VISAKHAPANTAM MUNICIPAL CORPORATION, REP. BY ITS COMMISSIONER, VISAKHAPATNAM 530003 3. THE ZONAL COMMISSIONER, GVMC, ZONE-8, BHEEMILI ZONE, BHEEMUNIPATNAM VISAKAHPATNAM DISTRICT 531163 ...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 to issue a writ in the nature of a writ of mandamus or any other appropriate writ, direction, order or orders declaring the action of the respondent No.3 herein in issued the special notice dt. 13-09-2024 bearing NO.SN/1089038261 for property tax of Rs.72656/- towards half year vacant land tax for residential building bearing D.No. 11-1821- KNP1 (old D.No. 10- 63), in Sy.No.286/6 (old S.N0.9) admeasuring an extent of 2904 sq.yards or 2 0-60 cents vide Municipal Assessment No.1089021987 (old Assessment N0.755) situated at K.Nagarapalem village, Ward No.4. GVMC Zone-8, Bheemili, Visakhapatnam District contrary to the earlier interim order dt.06- 12-2021 in WP No.27016 of 2021 passed by this Honble Court arbitrary, illegal and without jurisdiction and void and violated as wholly the principles of natural justice and affected the petitioners rights guaranteed under article 14 21 and 300(A) of the Constitution of India and consequently, to set aside the special notice in SN/1089038261 dt.13-09-2024 for Rs.72,656/- towards half year VLT from 2022 till 2027 for total Rs.6,74 722/- as per online Ward No.4, to and pass such other and further order or orders as this Honble Court may deems fit and VLT details for the RCC building D.No.11-1821-KNP1 K.Nagarapalem, GVMC Zone-8, Bheemili, Visakhapatnam Distr IA NO: 1 OF 2026 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 suspend the special notice vide SN/1089038261 Assessment No.1089021987 dt.13-09-2024 for Rs.72,656/- for the half of 2024 for the RCC building bearing D.No.11-1821-KNP1 K.Nagarapalem. Ward No.4, Bheemili Zone, GVMC, Visakhapatnam District pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. V ESWARAIAH CHOWDARY Counsel for the Respondent(S): 1. GP MUNCIPAL ADMN AND URBAN DEV AP The Court made the following: 3 Order:- The learned counsel for the petitioner submits that the petitioner is aggrieved by the Special Notice dated 13.09.2024 demanding property tax of Rs.72,656/- towards half-yearly vacant land tax for the premises of the petitioner bearing D.No.11-1821-KNP1 (old D.No.10-63) in Sy.No.286/6 (old Sy.No.9), admeasuring an extent of 2904 square yards. 2. It is submitted that the respondents, after inspecting the premises of the petitioner and assessing the tax, unilaterally resorted to demanding vacant land tax by issuing the Special Notice dated 13.09.2024. It is submitted that, in this regard, the petitioner submitted a representation dated 25.09.2024 informing the respondent authorities with regard to the status quo granted in W.P.No.27016 of 2021 and that the respondent authorities cannot assess the petitioner for tax. 3. Sri A.S.C. Bose, learned Standing Counsel appearing for respondent Nos.2 and 3, on oral instructions, submits that the petitioner had filed W.P.No.27016 of 2021 alleging interference by the respondents therein in the construction activity of the petitioner and that this Court directed status quo to be maintained in all respects. It is submitted that the said order ought not to come in the way of respondent Nos.2 and 3 in assessing the vacant land tax for the property of the petitioner. 4 4. The learned counsel for the petitioner submits that the petitioner shall submit a fresh representation to respondent Nos.2 and 3 for reconsidering the assessment of tax and the demand raised on the petitioner. 5. Considering the submissions, it is left open for the petitioner to submit a fresh representation and, upon receipt of such representation, respondent Nos.2 and 3 shall pass appropriate orders in accordance with law and raise appropriate demand for tax on the petitioner. 6. Accordingly, this writ petition is disposed of. There shall be no order as to costs. 7. Pending miscellaneous petitions, if any, shall stand closed. ____________________ JUSTICE HARINATH.N 19.06.2026 PNS