Property tax dispute: Hyderabad court slams GHMC for not following due procedure

Hyderabad: Small Causes Court in Hyderabad has pulled up the Greater Hyderabad Municipal Corporation (GHMC) for failing to follow due procedure in a property tax assessment dispute.

The court directed civic officials to strictly adhere to statutory provisions before finalising tax demands.

Court stresses mandatory notice and hearing

After hearing a petition filed by Shailesh Gupta, a resident of Kachiguda, the court observed that GHMC must comply with Sections 220–223 of the relevant municipal law when revising property tax.

It directed the civic body to issue proper notice, invite objections from the property owner, conduct a hearing, and complete the entire process within three months.

The court made it clear that property tax payment is a civic responsibility and that a taxpayer cannot completely evade liability due to procedural lapses.

Dispute over dilapidated building

According to the petitioner, he received a mobile phone message on September 30, 2024, stating that ₹1,07,154 was pending towards property tax arrears for his building located in Kachiguda. The message reportedly mentioned that dues and interest had not been paid for several years.

Gupta contended that the building is in a dilapidated condition and that the tax was originally ₹445, which was revised in 2012–13 without any prior notice to him. Alleging a violation of due process, he approached the court seeking relief.

Partial payment ordered

While noting procedural deficiencies by GHMC, the court ruled that such lapses do not automatically entitle the petitioner to a complete waiver of tax.

It directed him to deposit 30% of the disputed amount into the GHMC account within one month, pending completion of the reassessment process.

The ruling underscores the need for civic authorities to strictly follow legal procedures in tax assessments while reiterating citizens’ obligation to pay property taxes.