THE HON'BLE SRI JUSTICE GODA RAGHURAM and THE HON'BLE SRI JUSTICE N. RAVI SHANKAR W.P.No.23724 of 2011 ORDER (Per Sri Justice Goda Raghuram) This writ petition is misconceived. It assails an order dated 02.07.2008, passed by the 6th respondent declining the representations from property tax payers owning buildings around the Industrial Areas of Chittoor District, on a plurality of grounds; (a) that the representations that property tax is levied in Chittoor Municipality at a different rate vis-a-vis the property tax levied by the Nellore Municipality; (b) that the representations were beyond the time stipulated under the A.P.Municipalities Act, 1965; and concluded the several representations cannot be considered for reduction of property tax. It is the admitted factual scenario that the 6th respondent rejected representations for revision of property tax imposed on the members of the petitioners’ Society. The revision required to be filed within the period specified under the municipal legislation, was however filed belatedly. The other contention that the property tax levied by the Chittoor Municipality is different from that levied by Nellore Municipality, is a contention that is stated to be rejected. That all municipalities must have uniformity property tax structure is an assumption that has no basis in law. A variety of circumstances determine the rate of property tax in several municipalities; having regard to the location; amenities provided; value of the properties and several other relevant factors that go into the formulation of a tax policy. The writ petition even otherwise has been filed more than two years after the impugned order was passed and is thus vitiated by delay and latches, which have not been explained satisfactorily in the accompanying affidavit. For the plurality of the reasons recorded above, the Writ Petition is devoid of merits and is accordingly dismissed at the stage of admission. There shall be no order as to costs. ___________________ GODA RAGHURAM, J ___________________ N. RAVI SHANKAR, J Date:24.08.2011 sj