IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3344 of 2008 Between: M/s. Sri Vasavi Educational Society, 46-1K-1G, Ground Floor, Central Plaza, S. Venkataramaiah ..... PETITIONER AND Kurnool Municipal Corporation, Rep. by its Commissioner, Kurnool. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ of Mandamus or any other appropriate writ order or Orders Direction or Directions declaring the action of the Respondent in proceeding with coercive methods against the petitioner for recovery of the property Tax in respect of the entire extent of the Premises No. 46-1K-1G, Ground Floor, Central Plaza, Gooty Road, Kurnool without there being any assessment or demand notice against the petitioner for the period 2003 to 2007 despite the purchase of the part of the said premises by the petitioner on 17-6-2005 as illegal, arbitrary and unconstitutional and to issue a consequential direction to the respondent to act in accordance with law by recovering the property tax from the petitioner on making an assessment in respect of the property owned by it in premises no. 46-1K-1G , Ground Floor, Central Plaza, Gooty Road, Kurnool and pass Counsel for the Petitioner:MR.V.SRINIVAS Counsel for the Respondent: SC FOR KURNOOL & NELLORE MC, A.SREEDHAR The Court made the following : THE HON'BLE SMT. JUSTICE T. MEENA KUMARI AND THE HON’BLE MS. JUSTICE G. ROHINI WRIT PETITION No.3349 of 2008 ORDER : (Per Hon’ble Smt. Justice T. Meena Kumari) Heard the learned counsel for the petitioner and Sri A. Sreedhar, learned Standing Counsel for the respondent- Municipal Corporation. The petitioner filed the present writ petition seeking a writ of Mandamus to declare the action of the respondent in proceeding to take coercive steps against the petitioner for recovery of the property tax in respect of the entire extent of the premises bearing No. 46-1K-G, Ground Floor, Central Plaza, Gooty Road, Kurnool, without there being any assessment or demand notice against the petitioner for the period from 2003-2007 despite purchase of part of the said premises by the petitioner on 17.6.2005, as illegal, arbitrary and unconstitutional. It also sought for a consequential direction to the respondent to make the assessment in respect of the property owned by it in accordance with law and pass such other order or orders. The petitioner herein is an educational society registered under the Societies Registration Act, 2001.The object of the society is to promote education by establishing Educational Institutions and to run orphanages. It purchased a part of the ground floor admeasuring 8155.75 sq. feet. along with 365.40 sq. yards of undivided land situated in Survey No. 895/1, Ward No.46 of Kurnool under a registered sale deed dated 17.6.2005 from M/s. S.V. Construction Company. However, the remaining portion of the ground floor of the said building is still owned by M/s.S.V. Construction Company. The petitioner also addressed a letter dated 27.6.2005 to the respondent intimating about the purchase of the said property and also requested the respondent to assess the property purchased by it to tax. However, it appears the respondent Municipality issued a demand notice dated 29.12.2007 to the vendor of the petitioner demanding an amount of Rs. 3,69,320/- and Rs. 1,54,659/- in respect of the two premises for the period from 2003-2007 including that of the petitioner. The grievance of the petitioner is that the respondent has raised the demand without taking into consideration the fact that the petitioner’s vendor has sold away part of the premises to it. Petitioner further states that if the respondent assess the property to tax and raises a demand in respect of the property owned by it, excluding the premises owned by its vendor, it would pay the same. It, therefore, filed the present writ petition seeking appropriate directions. In the circumstances, without going into the merits of the matter, we feel it appropriate to dispose of the writ petition with a direction to the petitioner to make appropriate representation/objections to the respondent bringing all these facts to its notice. On such representation/objection being filed by the petitioner, the respondent shall consider and dispose of the same expeditiously, in accordance with law. Till such time, no coercive steps shall be taken by the respondent for recovery of the tax amount. The writ petition is accordingly disposed of. No costs. ___________________ T. MEENA KUMARI,J DATE: 19th February, 2008 ______________ G. ROHINI, ,J Note: Furnish c.c. in one week B/o pnb To 1. The Commissioner, Kurnool Municipal Corporation, Kurnool. 2.2CD copies // TRUE COPY // SECTION OFFICER