Hyderabad: The
High Court has ruled that the Greater Hyderabad Municipal Corporation
has no right to levy tax on vacant lands other than the land appurtenant
to buildings.

A bench comprising Justice G. Rohini and
Justice Challa Kodanda Ram declared that levying of tax on vacant lands
other than the land appurtenant to the buildings as provided under
Section 212 (2) of the Hyderabad Municipal Corporation Act was illegal.

K.
Rajiv, a resident of Jubilee Hills, moved the court challenging the
notice for a tax of Rs 2,44,753 for the vacant land. He told the court
that he had applied to the GHMC to construct a house and the permit was
given in 2008, and construction completed in 2010. He said GHMC had
demanded vacant land tax for 2006-10. Rajiv said there was no provision
for vacant land tax in the Act.

The HC directed the GHMC to
calculate property tax in the manner explained in the judgement in the
Himayatnagar Ratepayers Association vs the Hyderabad Municipal
Corporation Commissioner case.

of Municipal Corporation, Hyderabad. The bench allowed by the petitions by quashing the property tax demands.