IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY THE SIXTEENTH DAY OF JULY TWO THOUSAND AND SEVEN PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI & THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO.9481 of 2003 Between: Gnana Niketan Education Society, Lalithanagar, Visakhapatnam, Rep.by its Correspondent P.Sri Vishnu Das And another ..... PETITIONERS AND Commissioner, Visakhapatnam Municipal Corporation, Visakhapatnam and another .....RESPONDENTS THE HON'BLE SRI JUSTICE BILAL NAZKI & THE HON'BLE SRI JUSTICE S.ANANDA REDDY WRIT PETITION No.9481 of 2003 ORDER: (per Hon’ble Sri Justice Bilal Nazki) This writ petition is filed by the petitioner challenging the proceedings of the respondents issued under Revenue Recovery Act. The learned counsel for the petitioners submits that the 1st petitioner school is exempted from property tax as per proceedings of the 1st respondent dated 20.02.1989. The learned counsel for the respondents submits that no tax has been levied by way of property tax, and tax levied is on account of water and drainage tax, scavenging tax, lighting, education and library cess, and there is no provision in the Municipal Corporation Act, which authorizes the authorities to give exemption of these taxes. The argument made by the learned counsel for the petitioner is that the property tax, enhanced from Rs.350/- to Rs.32.031/- is arbitrary. The impugned proceedings disclose that the claim made by the respondents would not come under property tax. The petitioner has already been given exemption from payment of property tax. Therefore, We do not find any merit in this writ petition. Accordingly, the Writ Petition is dismissed. No order as to costs. _________________ BILAL NAZKI,J ___________________ S.ANANDA REDDY.J Dated: 16.07.2007 Dsr