IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 5242 of 2004 Between: Venkata Ramana W/o.Late Venkateswarlu Garu residing at 17, Rajendranagar, Visakhapatnam-530016. ..... PETITIONER AND Visakhapatnam Municipal Corporation rep., by its Commissioner, Visakhapatnam. .....RESPONDENT Counsel for the Petitioner:SRI M.BALA SUBRAHMANYAM Counsel for the Respondent: SRI N.RANGA REDDY (SC FOR MPL. CORP. VSP) The Court made the following : O R D E R: This writ petition is filed for a writ of Mandamus to set aside distraint notice dated 16-03-2004 issued by the respondent for Rs.4,39,968/- towards house tax for house bearing No.50-81-1 for the period from 1993-94 to 2003-2004. At the hearing, the learned counsel for the petitioner submitted, and Sri N.Ranga Reddy, learned Standing Counsel for the respondent conceded, that the issue raised in this writ petition is covered by two Division Bench judgments of this Court in C.E.Cooper vs. Municipal Commissioner of Hyderabad[1] and V.K.Roy vs. Commissioner, Municipal Corporation of Hyderabad[2], wherein the Division Benches of this Court held that the respondent cannot recover arrears by invoking the provisions of the Revenue Recovery Act for the period beyond three years immediately preceding the date, on which the notice for recovery is issued. Hence, following these two judgments, the writ petition is allowed. The impugned distraint notice is quashed. Liberty is, however, given to the respondent to initiate fresh action for recovery of the arrears for the period of three years immediately preceding the impugned distraint notice. The learned counsel for the petitioner submitted that under the interim order of this Court, the petitioner already deposited the arrears of house tax for three years. The said amount can be appropriated towards the recoverable amount by the respondent. C.V.NAGARJUNA REDDY, J Dated 5th March, 2009 vrn [1] 1997 (5) ALT 466 (D.B) [2] 2002 (4) ALD 711 (D.B)