Case Law Details
S. v. v. estates (swarna Palace) vs State of Andhra Pradesh and Others (Andhra Pradesh High Court)
Introduction: The Andhra Pradesh High Court recently addressed a petition concerning the non-consideration of a representation for the waiver of Penalty on property tax arrears. The petitioner sought relief from the court due to the municipal corporation’s failure to act on their request.
Detailed Analysis: The petitioner had submitted a representation dated 21.03.2023, seeking the waiver of penal amount totaling Rs.9,91,593/-, which was adjusted from the deposited amount towards late payment penalties in previous court orders. Despite this, the municipal corporation did not credit the amount while receiving payments totaling Rs.25,09,386/-.
The petitioner argued that they were entitled to a waiver as per Government Orders, which mandated the adjustment of the penalty amount collected by the authorities. Additionally, a recent Government Order (G.O.Ms.No.35 dated 29.02.2024) allowed for the waiver of penal amount on property tax arrears up to the year 2023-24, with a deadline for application set as 31.03.2024.
The High Court, acknowledging the petitioner’s grievances, directed the petitioner to make an application for waiver as per the latest Government Order. The authorities were instructed to adjudicate on both the petitioner’s application and the earlier representation within four weeks and communicate the decision accordingly.
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