Telangana High Court
Mr. Sardar Manjeeth Singh vs State Of Telangana on 12 November, 2025
THE HONOURABLE SRI JUSTICE K.SARATH
WRIT PETITION No.32155 of 2025
ORDER:
Heard Sri Sardar Jasbeer Singh, learned counsel for the petitioner and Smt. S.Sravanthi, learned Assistant Government Pleader for Stamps and Registration appearing for the respondents. With their consent, this Writ Petition is disposed of at the stage of admission.
2. Learned counsel for the petitioner submits that the present Writ Petition is filed seeking to declare the action of the respondent No.4 in issuing Notice No.453/2025 dated 13.10.2025 directing the petitioner to submit a NALA Certificate to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration vide Document P.No.409 of 2023 dated 07.06.2023 for property admeasuring 3427.22 Sq.Yards in Sy.Nos.2546/A, 2546/AA, 2547, 2548 situated in Nizamabad City (hereinafter referred to as 'Subject Property') despite submission of a Vacant Land Tax (VLT) Certificate issued by the respondent No.2, as illegal and arbitrary.
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3. Learned counsel for the petitioner further submits that originally the land admeasuring Ac.4-13 guntas in Sy.No.2546/A, Ac.0-24 guntas in Sy.No.2547 and Ac.0-07 guntas in Sy.No.2548, situated at Nizamabad city belongs to one Sardar Sumeer Singh. Similarly, the land admeasuring Ac.4-00 guntas in Sy.No.2546/AA, situated at Nizamabad city belongs to one Sardar Ranjith Singh. The said Sardar Sumeer Singh and Sardar Ranjith Singh are siblings and after their demise, the above mentioned lands devolved upon their respective legal heirs, who became the joint and absolute owners of the said lands. But, in view of the disputes between the legal heirs of Sardar Sumeer Singh and Sardar Ranjith Singh, a Memorandum of Understanding was executed among them, wherein the petitioner had agreed to resolve the disputes, and it was settled that the above joint owners would relinquish their respective rights in the subject property in favour of the petitioner. Pursuant thereto, a Partition Deed and a Deed of Relinquishment were presented before the respondent No.4 for registration.
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4. Learned counsel for the petitioner further submits that while the Partition Deed was duly registered and released vide Document No.7376 of 2023, the Deed of Relinquishment was kept pending vide Document P.No.409 of 2023.
Subsequently, a refusal order was passed vide Lr.No.OB/Refusal/23/2024 dated 18.01.2024, with an endorsement referring to Memo No.G2/257/2019 dated 26.08.2020 issued by the Commissioner and Inspector General, Registration and Stamps, under Section 172(16) of the Telangana Municipalities Act, 2019 (for brevity, 'the Act, 2019').
5. Learned counsel for the petitioner further submits that challenging the said refusal order dated 18.01.2024, the petitioner herein filed W.P.No.3782 of 2024 before this Court and the same was disposed on 03.09.2024 with a direction to the respondent No.4 to reconsider the matter. However, the Relinquishment Deed pertains to the vacant non-agricultural land and the petitioner has been paid Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation under Section 97 of the Act, 2019.
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6. Learned counsel for the petitioner further submits that aggrieved by the order dated 03.09.2024 passed in W.P.No.3782 of 2024, the petitioner filed W.A.No.61 of 2025 and the same was disposed of by this Court vide order dated 10.01.2025 by setting aside the order dated 18.01.2024 and directing the respondent No.4 herein to reconsider the matter. In pursuance of the order dated 10.01.2025, the respondent No.4 issued Notice No.453 of 2025 dated 21.09.2025 alleging procedural irregularities and non- compliance. Subsequently, the petitioner submitted his reply dated 29.09.2025 enclosing proof of compliance. However, without considering the same, the respondent No.4 again issued the present impugned Notice No.453/2025 dated 13.10.2025 directing the petitioner to produce a NALA Conversion Certificate for registering and releasing the Deed of Relinquishment dated 06.06.2023 pending registration vide Document P.No.409 of 2023 dated 07.06.2023, despite the fact that a valid Vacant Land Tax (VLT) Certificate issued by respondent No.2.
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7. Learned counsel for the petitioner further submits that the impugned notice dated 13.10.2025 issued by the respondent authorities is contrary to the facts and also to Section 97 of the Act, 2019. As the petitioner has already been paying Vacant Land Tax (VLT), the question of conversion of agricultural to non-agricultural land does not arise and the impugned notice dated 13.10.2025 is liable to be set aside. In view of the same, learned counsel requested this Court to allow the Writ Petition by directing the respondent authorities to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration vide Document P.No.409 of 2023 dated 07.06.2023 pertaining to the subject property.
8. On the other hand, learned Assistant Government Pleader for Stamps and Registration has not disputed the submissions made by the learned counsel for the petitioner with regard to payment of Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation under Section 97 of the Act, 2019, and requested to pass appropriate orders.
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9. After hearing both sides and on perusing the entire material on record, this Court is of the considered view that the respondent No.4 has issued impugned notice dated 13.10.2025 directing the petitioner to submit the NALA Conversion Certificate issued by the concerned revenue authorities. However, as per the record i.e. at page No.53 and 53A of material papers in the writ petition, the petitioner has paid Vacant Land Tax (VLT) to the Nizamabad Municipal Corporation, for the year 2023-24. In spite of the same, the respondent authorities are seeking NALA Conversion Certificate issued by the revenue authorities and the same is contrary to the Section 97 of the Act, 2019.
10. Section 97 of the Telangana Municipalities Act, 2019, reads as follows:-
"97) Levy of property tax on Vacant Land- (1) The Property tax shall be levied and collected on vacant land which are not used either for agricultural purposes, and are not occupied by, or adjacent and appurtenant to buildings, at the time of construction or registration as a one-time payment, subject to rates prescribed by the Government from time to time on capital value of the land by the Municipality.
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(2) The land owner shall obtain no-due certificate with respect to vacant land tax before initiating any construction.
(3) From the date of commencement of this Act, the Commissioner shall make an inventory of all the vacant lands within six months in the Municipal area and levy tax in accordance with this Act.
4) The Property tax is leviable in respect of a land which is otherwise capable of being built upon i.e. where construction is permissible.
(5) The levy of property tax on vacant land shall be exempted in respect of all lands/usages belonging to or under the control of the Government in Municipality."
11. Section 97(1) of the Act, 2019, clearly shows that the Property tax shall be levied and collected on vacant land which are not used either for agricultural purposes, and are not occupied by, or adjacent and appurtenant to buildings. In view of the payment of Vacant Land Tax Certificate (VLT) by the petitioner, the question of obtaining of NALA Conversion Certificate from the revenue authorities does not arise. However, without considering the same, the respondent No.4 issued Notice dated 13.10.2025 directing the petitioner to submit the NALA Conversion Certificate issued by the concerned revenue authorities. In view of the same, the impugned Notice dated 13.10.2025 is liable to be set aside.
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12. With the above findings, this Writ Petition is disposed of, setting aside the Notice No.453/2025 dated 13.10.2025, and the respondent authorities are directed to register and release the Deed of Relinquishment dated 06.06.2023, pending for registration vide Document P.No.409 of 2023 dated 07.06.2023 in respect of the subject property admeasuring 3427.22 Sq.Yards in Sy.Nos.2546/A, 2546/AA, 2547, 2548, situated in Nizamabad city, subject to the petitioner complying with the provisions of the Indian Registration Act, 1908 and Indian Stamps Act, 1899. No order as to costs.
Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed.
_____________________ JUSTICE K.SARATH Date: 12.11.2025 spk