Case Law Details
P. venkatrayulu Vs Commissioner and Others (Andhra Pradesh High Court)
In the case of P. Venkatrayulu Vs Commissioner and Others, the Andhra Pradesh High Court adjudicated a dispute concerning a property tax receipt issued by the Madanapalle Municipality. The petitioner contested that the receipt provided was inadequate, leading to a legal battle over its validity.
The petitioner initially filed a suit against the Commissioner and others, alleging non-issuance of a proper receipt for property tax payment amounting to Rs.5,393/-. The trial court decreed in favor of the petitioner. However, a subsequent petition was filed by the petitioner, asserting that the receipt provided did not conform to proper standards.
The Executing Court acknowledged that a receipt had indeed been issued by the Commissioner, but the petitioner argued it was insufficient. The trial court, after deliberation, concluded that the petition was no longer valid, considering the receipt issued by the Commissioner.
The petitioner’s contention before the High Court was that the receipt, although issued, was on plain paper and not official. However, the High Court upheld the trial court’s decision, recognizing the receipt as valid and dismissing the revision petition.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner herein filed O.S.No.26 of 2014, before the I Additional Junior Civil Judge, Madanapalle against the Commissioner, Madanapalle Municipality and others. The complaint of the petitioner was that the Commissioner, Madanapalle Municipality was not giving a receipt of a sum of Rs.5,393/- towards tax paid by the petitioner, in relation to the property in Madanapalle Municipality.
2. This suit was decreed. Thereafter, the petitioner moved O.E.P.No.38 of 2022 contending that the Commissioner, Madanapalle Municipality has not been giving the necessary receipt in pursuance of the decree. The Executing Court took note of the fact that the receipt had in fact been issued by the Commissioner. However, the petitioner contends that this receipt is not a receipt in the proper format and there would be difficulty in such a receipt being recognized otherwise. The trial Court, after considering this contention, by its order 24.03.2024, had held that the petition itself has become infructuous in view of the receipt issued by the Commissioner, Madanapalle Municipality.
3. Aggrieved by the said order, the present Civil Revision Petition has been moved.
4. It is the contention of the petitioner that the receipt which has also been filed along with the Civil Revision Petition papers is a receipt on a plain paper and as such, cannot be treated as a proper receipt, issued by the Madanapalle Municipality.
5. This contention is not acceptable to this Court. The receipt issued by the Commissioner, Madanapalle Municipality has already been recognized by the trial Court and as such, there can be no complaint that such receipt will not be treated as a true and proper receipt.
6. Accordingly, this Civil Revision Petition is dismissed. There shall be no order as to costs.
Miscellaneous petitions, pending if any, shall stand closed.
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