THE HON’BLE SRI JUSTICE R. SUBHASH REDDY Writ Petition No.24051 of 2007 ORDER: 1 In this Writ Petition the petitioner seeks a direction by way of Mandamus to declare the action of the respondent – Gram Panchayat in not revising and reducing the house tax in spite of his application dated 11.09.2007 as illegal, arbitrary and contrary to the rules framed under the Andhra Pradesh Panchayat Raj Act, 1994. 2 Petitioner claims that he is the owner and possessor of building bearing Old Assessment No.2459 and New Assessment No.2411 with house bearing D.No.18/70 & 71 situated in Ramakrishna Nagar of Chintalapudi Gram Panchayat, West Godavari District. He further states that he constructed the said house in the year 1994 and let out the same to the office of the Commercial Tax Officer on a monthly rent of Rs.7,880/- and based on the said rental value, the building was assessed to tax at Rs.9,621/- and accordingly he paid the tax up to the year 2002. 3 In this Writ Petition it is the grievance of the petitioner that after the Commercial Tax office has vacated from the said building in the year 2003, the petitioner himself occupied the said building and using it for his residential purpose. Thereafter, he made an application to the respondent – Gram Panchayat dated 11.09.2007 to revise and reduce the house tax on the said building. But the respondent has not considered his application. Hence the present Writ Petition. 4 Though this Writ Petition is of the year 2007, no counter affidavit has been filed on behalf of the respondent – Gram Panchayat. The rules relating to house tax and lodging of monies are covered by statutory rules framed in exercise of powers conferred under Section 268 of the Andhra Pradesh Panchayat Raj Act, 1994 and G.O.Ms.No.30, PR, RD & R Dated 20.01.1995. Rule 10 of the aforesaid Rules is relevant for the purpose of disposal of this Writ Petition. The said rule reads as under: “If any person, may, at any time, not being less than thirty days or more than sixty days before the end of a year, move the executive authority by revision petition to reduce the tax to which he is liable for the forthcoming year on the ground that the annual or capital value, as the case may be, of the house in respect of which tax is imposed, has decreased since the assessment of the house was last made or revised.” 5 In that view of the matter, from a reading of the aforesaid rule, which makes it clear that if there is a reduction in the rental value, the house owners are given right to move the gram panchayat with an application within the time referred to above, to consider for reduction of tax. When such application is filed, there is no reason to withhold the same without discharging the statutory obligation by the respondent – Gram Panchayat, which is a body constituted under the provisions of the Andhra Pradesh Panchayat Raj Act, 1994. In absence of any counter, as it is stated that the application of the petitioner is not considered and it is pending consideration, I deem it appropriate to dispose of this Writ Petition with a direction to the respondent – Gram Panchayat that if the application of the petitioner dated 11.09.2007 in which he sought for reduction of the house tax is pending as on today, the same shall be considered by the Gram Panchayat and appropriate decision be communicated to the petitioner within a period of two months from today. However, it is made clear that if any taxes are due form the petitioner, this order will not preclude the respondent – Gram Panchayat to collect such tax arrears from the petitioner. 6 Subject to the above observations, this Writ Petition is disposed of. No order as to costs. --------------------------- R.Subhash Reddy, J. 08.11.2011 Kvsn