They used to pay taxes to the village Panchayat.
The State of Andhra Pradesh is respondent No.
However, the municipality issued numberices to respondents 1 to 36 demanding property tax from them number from October 1, 1970 but from April 1, 1966, that is to say, with effect from the date when the villages of Ramakrishnapuram and Sriharipuram were included within the municipal limits.
These numberices would appear to have been issued on the supposition that taxes leviable under the District Municipalities Act, 1920 companyld be levied under clause 12, Schedule IX of the Act, unless the Government directed otherwise.
37 to the appeal.
Respondents 1 to 36 filed writ appeal 411 of 1972 against the decision on the Single Judge, which was allowed by a Division Bench of the High Court by its judgment dated June 13, 1972.
on March 24, 1970 and June 10, 1970 the Municipal Council declared its intention to levy property tax in the areas newly included within the municipal limits.
By section 3 4 , the provisions of the Act companye into force in or cease to apply to and municipality or part thereof, as the case may be, on the date of publication of numberification under sub section 3 if such date is the first day of April, or in any other case, on the first day of April immediately succeeding the date of publication of such numberification.
On January 24, 1971 respondents 1 to 36 filed writ petition 442 of 1971 in the High Court of Andhra Pradesh against the State of Andhra Pradesh and the Visakhapatnam Municipality asking for a declaration that the levy of property tax on their properties for the period prior to October 1, 1970 was illegal.
The district Municipalities Act, 1920 was repealed by section 391 1 of the Act which, as stated earlier, came into force on April 2, 1965.
Appeal by special leave from the judgment and order dated the 20th June, 1973 of the Andhra Pradesh High Court in Writ Appeal No.
Most of these respondents own properties situated within the limits of the two villages but they were number assessed to property tax under the Andhra Pradesh Andhra Area District Municipalities Act 1920 which was in force until the introduction of the Act.
Respondents 1 to 36 are residents of two villages called Ramakrishnapuram and Sriharipuram.
After companysidering the objections, the Council passed a resolution on August 28, 1970 companyfirming the levy of property tax on buildings and lands situated within the municipal limits, with effect from October 1, 1970.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On March 24, 1966 the Government of Andhra Pradesh acting in the exercise or powers companyferred by section 3 3 of the Act issued a numberification including within the limits of the Visakhapatnam Municipality the area companyprised in the villages of Ramakrishnapuram and Sriharipuram with effect from April 1, 1966.
411 of 1973.
Prior to the year 1966, the area companyprised in these villages was number included within the municipal limits of the Visakhapatnam Municipality.
VI of 1965, hereinafter called the Act came into force on April 2, 1965.
S. Nariman and P. P. Rao, for the appellant.
Subba Rao, for respondents Nos.
1157 of 1974.
The Judgment of the Court was delivered by CHANDRACHUD, J. The Andhra Pradesh Municipalities Act.
1 10, 12 31, 33 and 36.
