THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.21810 OF 2008 10-11-2009 BETWEEN; Bharateeya Vidyakendra, Visakhapatnam, rep. By its Secretary, G.S.A.Narasimham and another ...Petitioners vs. The Greater Municipal Corporation, Visakhapatnam, rep. By its Commissioner ...Respondent THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.21810 OF 2008 ORAL ORDER: (Per RR,J) Heard Sri K.A.Narasimham, learned counsel for the petitioner an Sri N.Ranga Reddy, learned Standing Counsel for the respondent-Greate Visakhapatnam Municipal Corporation and at their request the writ petitio is disposed of at the stage of admission. The first petitioner is a registered society and the second petitioner i the Head Master of one of the schools run by the first petitioner-society The first petitioner, a society registered under the Societies Registratio Act,1860 with registration No.6/62, claims to have established severa educational institutions in Srikakulam, Vizianagaram, Visakhapatnam East Godavari and West Godavari Districts. The educational institution, o which the second petitioner is the Head-Master, was granted recognitio by the District Educational Officer, Visakhapatnam by proceedings date 10.07.2006. The first petitioner filed a representation before the responden on 12-03-2008 seeking exemption from property tax on the ground that was a non-profit teaching institution. This representation is said to hav been received by the respondent. As no reply was forthcoming, the firs petitioner again submitted another representation on 18-07-2008, whic was also not responded to. Sri K.A.Narasimham, learned counsel for the petitioner, would draw attention of this Court to Section 202(1)(bb) of the Greater Hyderaba Municipal Corporation Act,1955, (which has been adopted under th Andhra Pradesh Municipal Corporations Act, 1994), whereunde educational institutions upto X class, the buildings of which are donate by charitable institutions or philanthropists, are exempted from payment o property tax. Learned counsel would contend that, since the secon petitioner is an educational institution whose buildings have been donate by charitable institutions or philanthropists and is permitted to conduc Classes upto X Class, it is entitled for exemption under Section 202 (1 (bb) of the Act. The respondent issued notice dated 21-12-2007 calling upon th petitioner to pay property tax of Rs.18,492/- which comprises of house ta of Rs.16,212/- and water tax of Rs2,280/-. Under Section 199(1) of the Ac the following taxes shall, subject to exemptions, limitations and condition therein provided, be levied on buildings and lands:- (a) a general tax; (b) a water tax; (c) a drainage tax; (d) a lighting tax; and (e) a conservancy tax. What is exempted under Section 202 of the Act is only general tax As such, even if exemption is granted, the petitioners are liable to pay a taxes other than the general tax. Even with regards general tax, it is only they are held entitled for exemption under Section 202(1)(bb) would the not be liable to pay such a tax. Since the petitioners have alread submitted an application, followed by a reminder, seeking exemption from payment of general tax, ends of justice would be met if the writ petition i disposed of directing the respondent to consider the representations i accordance with law and pass appropriate orders within a period of tw months from the date of receipt of a copy of the order. Till final orders ar passed on the petitioners’ applications, no general tax shall be levied. The writ petition is, accordingly, disposed of at the stage o admission. No order as to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 10th NOVEMBER 2009. TSNR