The Andhra Pradesh High Court, while hearing a writ petition has held that the taxability of property can’t be challenged when the title to property is under dispute.
The Deputy Commissioner (Revenue), Municipal Corporation, Vijayawada, property tax of Rs.482/- was levied on the 3rd respondent in respect of the hut bearing D.No.76-8-15/1 situate in Bhavanipuram, Vijayawada in the year 2004 and has been collecting the tax from the 3rd respondent since then.
The petitioner challenged the imposition of the said tax on the 3rd respondent by the 2nd respondent. The tax was not imposed on the petitioner and he has no locus standi at all to question the imposition of tax by the 2nd respondent on the 3rd respondent. If at all, the 3rd respondent is aggrieved by the imposition of any such tax, she has to approach the Court challenging the said imposition of tax. The 3rd respondent did not have any grievance about the levy of property tax on the said property.
It was evident that there is a title dispute between the petitioner and the 3rd respondent in respect of the property in question. A civil Suit filed by the 3rd respondent against the petitioner in respect of the said property is also pending adjudication in the civil Court.
The bench comprising of Justice Cheekati Manavendranath Roy observed that the title dispute or the rights of the parties in respect of the said property between the petitioner and the 3rd respondent has to be adjudicated by the civil Court. Further held that the petitioner cannot challenge or question the imposition of tax by the 2nd respondent on the 3rd respondent in respect of the said property in the Writ Petition.
The Writ Petition is dismissed by the Court as being not maintainable and the parties had given liberty to work out their remedies in respect of the possession and title of the said property in the civil Court, which is pending now.
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