IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10260 of 2010 Dated: 29.4.2010 Between: Tamilian Educational Academy, Tirupathi, Chittoor District, rep., by its President R. Venkata Swamy. ..... PETITIONER AND Puttur Municipality, Puttur, Chittoor District rep., by its Commissioner. .....RESPONDENT The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10260 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) In this writ petition, the petitioner seeks for issuance of a Writ of Certiorari to call for the records relating to issuance of Distraint Warrant dated 15.4.2010 by the Commissioner, Puttur Municipality, Chittoor District and to quash the same as illegal and arbitrary. It is the case of the petitioner that pursuant to the property tax demand notice issued vide assessment No.10325 dated 23.12.2009, the Principal of the College addressed a letter to the respondent stating that the institution is established by a non-profit making society and as per Section 88-C of the Andhra Pradesh Municipalities Act, 1965, the institution is entitled for exemption from payment of property tax. Subsequently, the said proceedings were dropped. Thereafter, the petitioner also approached the Commissioner of Income Tax, Vijayawada seeking exemption from payment of income tax by way of an application and the Commissioner on considering the said representation, passed order dated 23.2.2001, granting certificate of deduction exempting it from payment of income tax. While things stood thus, the respondent issued demand notice dated 8.2.2010 demanding an amount of Rs.29,43,206/- towards property tax for the years 2006-07 to 2009-2010. The petitioner submitted its explanation to the said notice while reiterating that it is a run by a non-profit making society; that it runs only in rural areas and it has got its own building and therefore, is entitled for exemption from payment of property tax. It further stated that earlier the petitioner was issued a notice dated 24.4.2007 calling upon it to pay Rs.30,612/- for the first half year ending 2006-2007 and for the second half year it enhanced the same from Rs.30,612 to Rs. 2,26,000/-, without any basis. However, the respondent without considering the said claim of the petitioner, issued the impugned distraint warrant demanding payment abnormal tax of Rs.29,43,206/-. The petitioner therefore prays that the writ petition be allowed and the impugned distraint warrant be set aside. Heard the learned Counsel appearing for the petitioner and the learned Standing Counsel for the respondent –municipality and perused the material available on record. In view of the peculiar facts and circumstances of the case, without expressing any opinion on the merits of the case, we feel it just and proper to direct the petitioner to make a representation to the concerned Governmental authorities seeking exemption from payment of property tax. Accordingly, the petitioner is directed to make a representation to the concerned Governmental authorities within a period of three weeks from the date of receipt of a copy of this Order. On such representation being filed, the authorities shall consider and dispose of the same within a period of eight weeks thereafter. Till such time, no coercive steps shall be taken by the respondent-municipality. With the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _________________________ Justice Nooty Ramamohana Rao Date: 29th April, 2010 Nn/pnb. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :10180 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/04/2010