- (1.) Indian Oil Corporation Limited (hereinafter referred to as the 'IOC') has challenged the common judgment rendered by the High Court of Judicature, Andhra Pradesh at Hyderabad in the two writ petitions which were filed by the IOC impugning the order dated 14.12.2002 coupled with demand notice dated 10.07.2002 and order dated 14.10.2002 coupled with demand notice dated 12.06.2003 respectively. By the aforesaid orders, respondent No.1, which is Andhra Pradesh Industrial Infrastructure Corporation Limited, had taken the stand that IOC is liable to pay the property tax on the value of storage and water tanks of the IOC situated in the industrial development area of Cuddapah (A.P.) and in the demand notices, specific demand was made for payment of the property tax on the said storage tanks. The property tax was demanded under The Andhra Pradesh Panchayat Raj Act, 1994 (hereinafter referred to as the 'Act'). Thus, identical relief was claimed in the two writ petitions and the occasion for filing two writ petitions was that the demand notices calling upon the IOC to pay the property tax related to four different years. Assessment Years 2000-01, 2001-02 and 2002-03 were covered by the demand notice dated 10.07.2002 and demand notice dated 12.06.2003 pertained to Assessment Year 2002-03. This was the reason for the High Court to dispose of the two writ petitions by the common decision. The High Court has, by reason of the said judgment, dismissed the writ petitions of the IOC holding that property tax is payable under the provisions of the aforesaid Act.
(2.) We may mention at the outset that though the impugned demand was challenged on number of grounds which, inter alia, included the ground that the demands were violative of the principles of natural justice as well as provisions of the Act itself, there was no challenge to the vires of any provision of the Act. The question that fell for consideration before the High Court, thus, was as to whether the aforesaid storage and water tanks could be termed as 'building' within the meaning of Section 2(3) of the Act and be covered by the definition of 'house' contained in Section 2(19) of the Act as the tax is payable on the 'house'.
(3.) After the High Court had given its judgment, another demand notice dated 03.07.2007 was issued, creating demands of property tax for the Assessment Years upto 2006-07 and challenging the said demand notice on the same grounds, IOC has also filed Writ Petition (C) No. 499/2007 in this Court directly under Article 32 of the Constitution. This is how the appeal and writ petition touching upon the identical issue, as enumerated above, have been taken up for hearing.;