Venkatagiri Gram Panchayat Tax Payers Association vs The District Collector and Others

B. Subhashan Reddy, J.—This is yet another case wherein due to the lethargy and avoidable irregularities, the exchequer of the local authority has suffered a lot. Revision of house tax in Venkatagiri Gram Panchayat of Nellore District, was to be made during the year 1982. But, because of the indifferent attitude, be it that of the persons manning the local authority or the governmental authorities, revision could not be effected on time. By this time, had the proper procedure been followed, revision of house tax could have been made not only in the year 1982, but also in the year 1987 and then in the ensuing year of 1992. Due to the illegal action of the respondents, there is colossal loss to the exchequer of the local authority resulting in strain even on public funds.

Though revision of tax was proposed to be done in the year 1982 and objections called for and even though objections were made, instead of the said objections being considered by the same Revision Officer, once the Sarpanch attempted to do that and later the Executive Officer, who were not appointed as Revision Officers. The same necessitated the petitioner to approach this Court more than twice and at all times the action in trying to dispose of the objections by an alien authority than that of Revision Officer, was quashed and set aside. It is only on 15-3-1989 a publication was issued by the Revision Officer as contained in his proceedings Roc. No. 191/82-A3, calling for objections with a view to examine and dispose of the said objections.

It is contended by Mr. V. Rajagopal Reddy, learned counsel for the petitioner, that there cannot be any objection to the assessment being made to house tax, but the proper authority is the Revision Officer, who has been appointed. It is now for the first time on 15-3-1989 such a Revision Officer invited objections and now the proper procedure is being followed. But, he has got one complaint to make i.e., even if the Revision Officer examines the objections to the revision of house tax, the same cannot be applied retrospectively from the year 1982 as is being proposed by the said Revision Officer.

The learned counsel for the petitioner relies upon Sub-rule (3) of Rule 12 of Schedule II of the Andhra Pradesh Gram Panchayat Act, 1964 dealing with house taxes, and submits that no revision can be effected with retrospective effect and any such revision can be effective only from the first day of the year in which such revision notice is given. In the instant case the notice having been given by the Revision Officer only on 15-3-1989, that too after pronouncement of several judgments by this Court, revision of house tax cannot be stretched to any period before 1-4-1988. The Revision Officer so appointed can revise the house tax of Venkatagiri Gram Panchayat pursuant to his notice dated 15-3-1989 only with effect from 1-4-1988 onwards. We make it. clear that such a revision of house tax within the precincts of Venkatagiri Gram Panchayat shall be made only after hearing the objections of the writ petitioner and disposing of the same in accordance with the Rules governing revision of house tax. Due to enormous delay already occurred, the Revision Officer is directed to consider and dispose of the objections positively within a period of one month from the date of receipt of this order. On such revision of house tax being made, the members of the petitioner-Association shall be liable to pay the enhanced house tax with effect from 1-4-1988 onwards.

The writ petition is disposed of accordingly. No costs. Advocate''s fee Rs.300/.