Andhra Pradesh HC Dismisses revision petition filed by challenging order of Trial Court with respect to Property Tax Receipt [Read Order]

In a recent case, the Andhra Pradesh High Court dismissed a revision petition filed by challenging the order of trial court with respect to property tax receipt.

The revision petition was filed by the petitioner P.venkatrayulu. He filed a case 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.

Thereafter the suit was decreed and petition moved for 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 observed that the receipt had in fact been issued by the Commissioner.

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 became infructuous in view of the receipt issued by the Commissioner, Madanapalle Municipality. Hence the present revision petition was aggrieved by this order.

Before the court the petitioner contended that 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

After analyzing the facts and arguments of both parties, a single  bench of Justice R Raghunandan Rao held that 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. Therefore the bench dismissed the revision petition .P Saraswathi counsel appeared for the petitioner.

To Read the full text of the Order CLICK HERE

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