D. P. Mohapatra, J. - (1.) The Andhra Pradesh High Court disposed of a batch of writ petitions involving the controversy regarding assessment of property tax of building located within the limits of different Municipal Corporations in the State by the common judgment rendered on 29th December, 1994.
(2.) The conclusions arrived at by the High Court have been summed up as follows : "1) The power for determination of the rateable value of the building and the property-tax belongs to the Commissioner which cannot be fettered by rules framed under the Acts; 2) The Committee constituted by the Government has no role to play and the Commissioner is not bound by their recommendations. 3) The annual rental value to be fixed by the Commissioner in the Corporation areas shall be limited to the fair rent either determined or determinable under the A. P. Buildings (Lease, Rent and Eviction) Control Act. 4) Subject to the maximum as above the Commissioner may fix a lesser annual rental value keeping in consideration the factors as provided for in Section 212 of the Corporations Act. 5) The annual rental value in respect of all buildings in Municipal Areas, where rent has been determined under the rent control legislation, would be the gross annual rental on the basis of such rent determined unless, there is any fraud or collusion and that in respect of other buildings in the Municipality areas, the Commissioner has to determine the factors under Section 87(2). 6) In determining the annual rental value the Commissioner may resort to plinth area method so as to serve him as a basis and guide but it will be open to the assessees to contest the annual rental value, rateable value or property-tax determined in respect of their buildings and when objections are raised, the Commissioner has to decide those objectively without fettering his discretion because of the determination already made on the basis of the plinth area method. 7) Rules 3 to 7 of the Corporation and the Municipal rules are to be read only as enabling provisions for the Commissioner to aid him in discharge of his functions under the Corporation or the Municipal Act to arrive at working figures for the purpose of determination but not as fettering his discretion in the matter as conferred upon him under the statutes. 8) The form-A publications already made would be deemed to have been issued by the Commissioner only on such basis as is stated above and not in pursuance of recommendations of the Committee. 9) Before Form-B is issued in respect of buildings and lands, the Commissioner shall afford opportunity to the assessees to object to the determinations made and shall decide the objections on considerations as directed above and provisions of Sections 214 to 225 of the Corporations Act shall be scrupulously followed subject to the provisions of appeal. ********** In the result the writ petitions are allowed to the extent indicated above, but in the circumstances there shall be no order as to costs."
(3.) The correctness of the said judgment is under challenge in these appeals filed by the Commissioners of the Municipal Corporations concerned and the Government of Andhra Pradesh.;