THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.11914 of 2011 Dated:11.07.2011 Between: P.V.L.N.Murthy. … Petitio And Greater Visakhapatnam Municipal Corporation, Represented by its Commissioner, Ram Nagar, Visakhapatnam. ... Respond THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.11914 of 2011 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner owns immovable property – a residential house in Gre Visakhapatnam Municipal Corporation (GVMC). The same is assessed property tax under Assessment No.36500/690. In 1998 GVMC assessed petitioner’s building and determined Rs.1,036/- as half yearly tax with ef from 1999. It was revised upwardly to Rs.4,690/- in 2008. It appears tha 2009, the petitioner constructed the second floor, but the assessment of the remained the same. The respondent issued notice dated 19.03.2010 under Section 220 of Greater Hyderabad Municipal Corporation Act, 1955 (the Act), informing half yearly tax has been fixed at Rs.7,019/- with effect from October, 2009 the basis of determined Annual Rental Value (ARV) of Rs.54,243.22. petitioner did not file any objections and, therefore, the issue of revising the with effect from October, 2009, stood concluded. Nevertheless GVMC ag issued a notice dated 14.10.2010 raising ARV to Rs.1,11,654.18 on which half yearly tax of Rs.14,448/- was determined. It is the case of the petitioner he personally appeared before the respondent and made submissi objecting to the increase in the assessment. He also submitted a petition to effect. Considering the objections, the Commissioner, GVMC passed ord on 12.01.2011 in purported disposal of the revision petition of the petitio confirming the revised tax of Rs.14,448/-. This is assailed in the writ petition At the stage of admission itself a counter affidavit is filed and a re affidavit is also filed. The summation of these may not be necessary in view the submission made by the Standing Counsel for GVMC. The second no dated 14.10.2010, and the proceedings of the Commissioner disposing of revision petition, proceed on the premise that the ARV as well as assessmen tax is being revised from October, 2009. As noticed supra, from October, 20 the tax was already revised to Rs.7,019/-. Therefore, we are convinced there is some vagueness in the application of mind by the GVMC in gene and the Commissioner in particular. We deem it appropriate to set aside the special notice dated 14.10.2 issued under Section 220 of the Act, as well as the proceedings of Commissioner dated 12.01.2011 (revision petition disposal proceedings), remit the matter to the respondent. They shall now issue a fresh notice as law and decide the matter taking into consideration any revision of the ARV the vicinity and also the increase in the rate of tax as may have b determined by the Government of Andhra Pradesh or as resolved by General Body of the GVMC. This exercise may be completed within a perio eight weeks from the date of receipt of a copy of this order. Needless mention, this order shall not be construed as a moratorium on the paymen already assessed tax by the petitioner. In case the petitioner commits defau payment of property tax, it shall be open to the GVMC to take necessary ac as per law. The Writ Petition, with the above observations and directions accordingly disposed of without any order as to costs. _____________ (V.V.S. RAO ____________________________ (RAMESH RANGANATHAN 11.07.2011 Note: Issue C.C in one week. B/o. vs