IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 3581 of 2009 Between: G. Bharathi Devi W/o. G. Nageswara Rao Vijayawada ..... PETITIONER AND Vijayawada Municipal Corporation Rep. by its Deputy Commissioner (Revenue) Vijayawada. .....RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court will be pleased to issue an appropriate writ order or direction more particularly in the nature of writ of Mandamus declaring the action of the Respondent in levying Vacant land Tax by giving new assessment bearing No. 777G/286 to part of the land covered under Assessment No. 295458 belonging to the petitioner without following the principles of natural justice and Fair Play and consequently direct the respondents to follow the due procedure of law before levying Vacant Land Tax to the land of the petitioner Counsel for the Petitioner: MR.SAI GANGADHAR CHAMARTY Counsel for the Respondent: SMT.G.JHANSI The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Rule. Service of Rule is waived by Smt. Jhansi, learned standing counsel appearing for the respondent. At the request of the learned advocates, the petition is finally heard today. 2. The petitioner has been aggrieved by a demand notice dated 09-02-2009 issued by the respondent. 3. It is the case of the petitioner that before issuance of demand notice, no assessment order was ever served upon her. It has been further submitted by her that even a representation was made by her to the respondent on 14-02-2009 but without considering the said representation, the amount of tax is sought to be recovered by using coercive method. It has been therefore submitted that the recovery of tax be stayed till the representation is decided. 4. Learned standing counsel appearing for the respondent has fairly submitted that the Deputy Commissioner (Revenue), Vijayawada Municipal Corporation will give hearing to the petitioner on 05-03-2009 at 11.00 AM so that the grievance ventilated in the representation can be redressed. 5. Learned advocate appearing for the petitioner has submitted that the petitioner would not expect any special notice fixing the date of hearing and on behalf of the petitioner, he waives service of notice so that the petitioner can appear before the Deputy Commissioner (Revenue) on 05-03-2009 at 11.00 AM and can represent her case. 6. Till the representation is decided, no coercive method shall be used for recovery of the amount of tax covered by the impugned notice of demand. 7. In view of the above direction, the petition stands disposed of as allowed to the above extent with no order as to costs. ______________________________ ANIL R. DAVE, CJ _______________________________ RAMESH RANGANATHAN, J 25th February, 2009 Note: Furnish copy within one week. B/O ks