THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5227 of 2011 11.04.2011 Between: St.Anthoney’s Church’s & St.Anthoney’s Girls High School …. Petitioner AND The State of A.P., rep. by its Principal Secretary, Municipal Admn & Urban Development Dept, Secretariat, Hyderabad, And others. … Respondents THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5227 of 2011 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is minority educational institution running St.Anthoney’s Girls High School offering education upto tenth class. Statedly, the school is fully Government aided and does not charge any fees from the wards. The second respondent issued notice dated 31.07.2010 raising property tax demand for the two buildings of the petitioner bearing Municipal Nos.3-3- 273 and 274, Subhash Road, General Bazar, Secunderabad, and also made efforts to coerce the petitioner to pay the demanded property tax. The petitioner made representation on 23.09.2010 to the first respondent. Inter alia the petitioner claimed exemption under Section 202(1)(bb) of the Greater Hyderabad Municipal Corporation Act, 1955 (the GHMC Act, for brevity). The petitioner alleges that even while representation is pending, the subordinate staff from the office of the third respondent attempted to lock the school for non-payment of the demanded property tax. Apprehending further aggravation of coercive steps by GHMC, the instant writ petition is filed. This Court adjourned the matter on 09.03.2011 on the request of the standing counsel for GHMC. Today, all the counsel made their submissions. The counsel for petitioner has placed before this Court the orders of the Government in G.O.Ms.No.178, Education (SSE.1) Department, dated 23.07.1990 whereby and whereunder the Government admitted as many as three hundred and thirteen (313) schools in the State of Andhra Pradesh to grant-in-aid with effect from 01.11.1989. The petitioner’s school is found mentioned at serial No.53. As many as twenty nine (29) posts in St.Anthoney’s Girls High School are admitted in grant-in-aid. Here it is necessary to quote Section 202 to the extent it is relevant. 202. General tax on what premises to be levied:- (1) The general tax shall be levied in respect of all buildings and lands in the city except- (a) buildings and lands solely used for purposes connected with disposal of the dead; (b) buildings and lands or portions thereof solely occupied and used for public worship or for a charitable purpose; (bb) educational institutions upto 10th class, the buildings, of which are donated by charitable institutions or philanthropists, or which are depending on the grant-in-aid by the Government for the maintenance and such other educational institutions which are not running purely on commercial lines, but serving the cause of primary education which the Government may consider from time to time; (c) buildings and lands vesting in the Central Government or the Corporation; (d) buildings and lands vesting in the State Government used solely for public purposes and not used or intended to be used for purposes of profit in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the State Government as the case may be. A plain reading of Section 202(1)(bb) of the GHMC Act would make it amply clear that an educational institution upto tenth class, the buildings are donated by charitable institutions or philanthropists or schools which are depending on the grant-in-aid by the Government for the maintenance and the schools serving the cause of primary education as may be notified by the Government from time to time are exempted from payment of the property tax. The Commissioner of GHMC is barred from levying and collecting general tax as contemplated under Section 199(1)(a). Therefore, except the levy and collection of water tax, drainage tax, lighting tax and conservancy tax, the Commissioner of GHMC is barred from levying and collecting general tax on the buildings of an educational institution depending on grant-in-aid. Any coercive steps, therefore, cannot be countenanced by the Court. Admittedly, the petitioner’s representation is pending and as submitted by the Assistant Government Pleader for Municipal Administration, the representation of the petitioner made to the first respondent has been forwarded to the second respondent. We record the same. We direct the second respondent to conduct enquiry if so advised and take necessary action in accordance with law keeping in view the observations made hereinabove. There shall be no coercive action till such an enquiry is conducted. The writ petition is accordingly disposed of. No costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 11.04.2011 Pln