M/S.Punjab & Sind Bank, v. Taxation Appeals Tribunal,
In the High Court of Judicature at Madras Dated : 26.2.2018 Coram :
The Honourable Mr.Justice K.KALYANASUNDARAM Writ Petition No.4085 of 2018 & WMP.No.5013 of 2018 M/s.Punjab & Sind Bank, rep.by its Zonal Manager D.Kannan, Zonal Officer, Deva Tower-I, No.770A, Anna Salai, Chennai-2.
...Petitioner
Vs 1.The Taxation Appeals Tribunal, Corporation of Chennai, rep.by its Judicial Officer, Ripon Buildings, Chennai-3.
2.The Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai-3.
3.The Assistant Revenue Officer, Corporation of Chennai, Zone V, Basin Bridge, Chennai-21.
...Respondents
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records pertaining to the orders in Va.Vi.Me.Mu.Thee.Na.Ka.No.A2/685/2017 dated 26.12.2017 on the files of the first respondent, quash the same and issue a direction to the first respondent to accept the memorandum of appeal against the orders in Notice 10 : Final Assessment Order dated 31.1.2017 passed by the third respondent over the property namely the residential flat bearing No.5D, 5th Floor at No.40, Montieth Lane, Egmore, Chennai-8 without insisting for mutation of ownership record from the name of the vendors' vendor namely Mumtaz Begum.
For Petitioner :
Mr.R.Selvakumar For Respondents :
Mr.T.C.Gopalakrishnan https://hcservices.ecourts.gov.in/hcservices/
ORDER
Mr.T.C.Gopalakrishnan, learned Standing Counsel accepts notice for the respondents. Heard both and perused the records.
2. The above writ petition has been filed challenging the order passed by the first respondent dated 26.12.2017 thereby the appeal papers filed by the petitioner were returned on the ground that the property was not changed in the name of the petitioner.
3. It is seen that the respondent Corporation enhanced the property tax, which was challenged by the petitioner before the first respondent. Since the property tax assessment was not transferred in the name of the petitioner, the appeal papers were returned. I do not find any illegality or infirmity in the order passed by the first respondent.
4. In that view, the above writ petition is dismissed. No costs. Consequently, the connected WMP is also dismissed. -Sd/- Assistant Registrar // True Copy // Sub Assistant Registrar To 1.The Judicial Officer, Taxation Appeals Tribunal, Corporation of Chennai, Ripon Buildings, Chennai-3.
2.The Commissioner, Greater Chennai Corporation, Ripon Buildings,Chennai-3.
3.The Assistant Revenue Officer, Corporation of Chennai, Zone V, Basin Bridge, Chennai-21.
1 cc to Mr R.Selva Kumar, Advocate 14281 • 1 cc to Mr T.C.Gopalakrishnan, Advocate Sr.No.14612 WP.No.4085 of 2018& WMP.No.5013 of 2018 RRI 22/03/2018 https://hcservices.ecourts.gov.in/hcservices/