THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16848 of 2010 Dated:29.09.2010 Between: K.Murali Mohan Rao. …Petitioner and The Greater Hyderabad Municipal Corporation. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16848 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner is statedly the owner of a plot in Jubilee Hills admeasuring 1316 square yards bearing No.8-2-293/82/A/1042(plot). The petitioner obtained permission to construct a building under Section 428 of the Greater Hyderabad Municipal Corporation Act, 1955 (GHMC Act), and commenced construction. Even before the construction was completed, the respondent-Corporation allegedly issued the impugned notice on 17.03.2010 demanding property tax of Rs.5,83,171/-. Being aggrieved, the petitioner is before this Court invoking jurisdiction under Article 226 of the Constitution of India. As directed, the Standing Counsel for the Greater Hyderabad Municipal Corporation filed a counter affidavit. It is stated as below. i) But in the instance case, the Corporation levied Property Tax on Vacant Land at Capital Value of Rs.4,63,75,000/- (at Market Value of Rs.35,000/- per Sq.yard on 1325 Sq.yards) w.e.f.01-04-2007 calculating the Annual Tax at Rs.2,31,875/-. Accordingly the petitioner has paid the Property Tax for the year 2007-08 vide receipt No.2372/6, dated 01-02-2008 through DD No.937430 with date 29-01- 2008 amounting to Rs.2,31,875/- before releasing the permission for construction of the house. ii) Subsequently the Petitioner has failed to pay the Property Tax for the year 2008-09 and 2009-10. Then the Respondent Corporation issued a Demand Notice with No.5789/48 on 17-03-2010 demanding an amount of Rs.5,83,171/- which includes the amount due for the period from 01-04-2008 to 31-03-2010 and an amount of Rs.1,19,421/- towards penalty for late payment as per Section 269 of HMC Act, 1955. The Property Tax demanded by the Respondent Corporation is the Property Tax levied on Vacant Land at the time of issuing the permission not the Property Tax on the proposed building. The Court’s attention has been invited to Section 212(2) of the GHMC Act. As per this provision, any vacant land not exceeding three times the plinth area of the building including its site or a vacant land to the extent of one thousand square metres shall also be deemed to be land appurtenant to the building, and property tax can be levied thereon. The legal position is not disputed. Counsel for the petitioner, having regard to Section 282 of the GHMC Act, states that the petitioner be given liberty to file an appeal against the assessment order or any other order about which he is aggrieved. We give liberty to do so, and the writ petition stands disposed of accordingly. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 29.09.2010 vs