IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 3337 of 2010 Between: Palla Chandrashekar and another ..PETITIONER And 1. The Greater Visakhapatnam Municipal Corporation rep., by its Commissioner, Visakhapatnam and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 3337 of 2010 ORDER: (Per Hon’ble Sri Justice Nooty Ramamohana Rao) The writ petition is instituted by Sri Palla Chandrasekhar and Sri Palla Venkata Sitha Ramesh, sons of Sri Palla Sanyasi Rao, 2nd respondent herein, calling in question the demand notice dated 22.10.2009 issued by the 1st respondent-Greater Visakhapatnam Municipal Corporation attaching the properties, which are assessed for property tax, for default in payment of the tax demanded by the said Corporation. The 2nd respondent-Sanyasi Rao has already been assessed by the 1st respondent-Municipal Corporation for house tax for the building bearing D.No.56-1-35 whereas in the impugned attachment notice the petitioners’ buildings are renumbered as 56-1-35/1, 56-1- 35/2, thus indicating clearly that the assessments made in favour of the present two writ petitioners is different from that of their father’s Sanyasi Rao-2nd respondent. However, against the assessment orders as well as against the orders of attachment, a statutory remedy by way of an appeal is available to the petitioners and hence, we refrain from making any further reference to the contentions canvassed by the writ petitioners in this writ petition. Sri P. Satyanarayana, learned Counsel for the writ petitioners submits that the writ petitioners would prefer to avail such an appeal remedy provided they be granted some relief against the orders of attachment passed by the 1st respondent-Corporation. In view of the above submission, we consider it appropriate to permit the petitioners to avail alternative remedy preferring an appeal under Section 462 of the Hyderabad Municipal Corporation Act, provisions of which Act are extended for applicability to the Greater Visakhapatnam Municipal Corporation as well. However, each petitioner is directed to pay 50% of the property tax demanded by the 1st respondent-Corporation, within 30 days from today. Upon payment of 50% of the tax demanded, the order of attachment passed by the 1st respondent-Municipal Corporation on 22.10.2009 shall stand raised. The writ petition stands disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _________________________ Justice Nooty Ramamohana Rao Date: 3rd March, 2010 Note: CC in three days (B/O) Nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 3337 of 2010 (Order delivered by the Hon’ble Sri Justice Nooty Ramamohana Rao) 03/03/2010