HON’BLE SRI JUSTICE K.C. BHANU WRIT PETITION NO.28789 OF 2011 Date:27.10.2011 Between: Sri Seshachala Venkateswara Swamy ….. Petitioner And: The State of A.P., rep. By its Prl. Secretary, Municipal Administration & Urban Development Department, Hyderabad and 2 others. …..Respondents. HON’BLE SRI JUSTICE K.C. BHANU WRIT PETITION NO.28789 OF 2011 ORDER: 1. This writ petition is filed under Article 226 of the Constitution of India to declare the action of the 3rd respondent in issuing notice dated 28.9.2011, directing the petitioner to pay Rs.67,724/- for the petitioner- trust property admeasuring Ac.0.50 cents in R.S.No.173/2B, situated at Jaggaiahapeta, Krishna District, as arbitrary, illegal, without authority of law and violation of principles of natural justice and consequently direct the respondents to forebear from proceeding pursuant to the above notice in view of the exemption granted to the petitioner. 2. Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 3. The grievance of the petitioner is that he has made an application to the 3rd respondent seeking property tax exemption for the trust building, that pursuant to the said application, a resolution was passed by the 3rd respondent Municipality vide resolution No.162 dated 27.4.2004, that thereafter on the basis of the resolution, the 3rd respondent issued proceedings vide R.C.No.189/2004 dated 5.6.2004, and granted exemption of property tax to the said building, that 3rd respondent had suddenly issued the impugned notice dated 28.9.2011, to the effect that the exemption in favour of the petitioner stood determine for want of exercise of Rule(4/10/11) of Schedule II of A.P. Municipality Act, 1965, and the petitioner society was directed to pay Rs.67,724/- and hence he filed the present writ petition. 4. The learned counsel for the petitioner contended that in pursuance of the resolution passed by the 3rd respondent corporation dated 27.4.2004, the Commissioner, Municipality, Jaggaihpeta, Krishna District, has issued the proceedings dated 5.6.2004, exempting payment of property tax by the petitioner’s trust property, that by ignoring the said fact, the Commissioner has issued the impugned proceedings and it lacks jurisdiction and hence he prays to allow the writ petition. 5. On the other hand, the learned standing counsel for the respondents contended that it is only a show cause notice issued by the respondents directing the petitioner to give explanation and if there is any grievance with regard to the payment of property tax, the petitioner can as well file a revision before the Commissioner, Municipality, Jaggaiahpet. 6. As per proceedings dated 5.6.2004, issued by the Municipal Commissioner, Jaggaiahpet, the trust properties of the petitioner was exempted from payment of property tax, basing on the resolution passed by the 3rd respondent herein. Therefore, whether the petitioner is liable to pay the property tax or not has to be decided by the Commissioner, Municipality, Jaggaiahpet, Krishna District, in a revision petition that may be filed by the petitioner. 7. Hence, the petitioner is directed to file a revision petition before the Commissioner, Municipality, Jaggaiahpet, Krishna District, within a period of two weeks from the date of receipt of copy of this order and thereafter the Commissioner shall pass appropriate orders in accordance with rules and regulations of the corporation, within four weeks and till then no amount of property tax shall be recovered from the petitioner trust. 8. With the above direction, the writ petition is disposed of. No order as to costs. _______________ K.C.BHANU,J. 27.10.2011, Gk. HON’BLE SRI JUSTICE K.C. BHANU WRIT PETITION NO.28789 OF 2011 Date:27.10.2011 Gk.