Mr.Allen Xavier v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.11.2022

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU and M.P. Nos. 1 and 2 of 2013

1. Allen Xavier, S/o. Fernando Xavier, No. 82, S.I. Layout, Trichy Road, Coimbatore - 641 018.

2. Patricia Sam, D/o. Fernando Xavier, No. 82, S.I. Layout, Trichy Road, Coimbatore - 641 018.

3. Alphin Xavier, S/o. Fernando Xavier, No. 82, S.I. Layout, Trichy Road, Coimbatore - 641 018.

4. S.Gani Mohinudeen, S/o. M.Sowhkhath Ali, No. 68, Bashyakarly Road-West, R.S.Puram, Coimbatore - 641 002.

... Petitioners -vs1. The Commissioner, 1/6

2. The Assistant Commissioner, South Zone, ...

Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India, 1950, praying to issue a Writ of Certiorari, calling for the records relating to the Demand Notice dated 28.09.2011 on the file of the Second Respondent and quash the same.

For Petitioners : Mr. G.Masilamani For M/s.Mani Sundaragopal For Respondents : Mr. K.Magesh

O R D E R

Heard Mr. G.Masilamani, Learned Senior Counsel appearing for the Petitioners and Mr. K.Magesh, Learned Counsel for the Respondents and perused the materials placed on record, apart from the pleadings of the parties. 2.

The Writ Petition has been filed challenging the Demand Notice in Assessment No. 218549/2011/Ward No.25 dated 28.09.2011 of the Second Respondent under Section 283 of the Coimbatore City Municipal Corporation Act, 1981.

2/6

3.

In furtherance to the orders passed during the earlier hearings on 06.04.2022 and 03.11.2022, the Respondents have filed a memo dated 23.11.2022 stating as follows:- "

It is submitted that there were 8 property tax assessments of the building existed before construction of the residential apartments. The petitioners here in paid a sum of Rs.77,192/- towards vacant land tax for the assessment years 009-2010-II to 2011-2012 on 21.11.2022 as per the impugned demand notice dated 28.09.2011 and the same has been accepted by the Respondent Corporation as full and final settlement of vacant land tax demand. The arrears of property tax for 8 assessments of old buildings paid as mentioned below:

S.

No.

Old Assessment No.

Financial year Property tax paid

1. 162/73215666 2009 - 2010 and 2010 - 2011 Rs.

9,128/-

2. 162/73215670 2008 - 2009 and 2011 - 2012 Rs.

7,816/-

3. 162/73215668 2008 - 2009 and 2010 - 2011 Rs. 14,820/-

4. 162/73214976 2009 - 2010 and 2010 - 2011 Rs.

2,504/-

5. 162/73215669 2008 - 2009 and 2010 - 2011 Rs. 17,484/-

6. 162/73215667 2009 - 2010 and 2010 - 2011 Rs.

2,440/- 3/6

S.

No.

Old Assessment No.

Financial year Property tax paid

7. 162/73214975 2009 - 2010 and 2011 - 2012 Rs.

9,164/-

8. 162/73214974 2009 - 2010 and 2010 - 2011 Rs. 7,500/- The Respondent Corporation received the above mentioned tax and receipt issued for the same as per the order of this Hon'ble Court dated 03.11.2022.

The Respondent Corporation further states that there is no property tax arrears existing in the name of the Writ Petitioners in respect of above mentioned assessment numbers. Hence, the Respondent Corporation is filing this memo for full satisfaction of the property dues in respect of impugned demand notice dated 28.09.2011.

It is therefore prayed that this Hon'ble Court may be pleased to dispose the above Writ Petition accordingly and thus render justice."

As it is accepted by the Respondents that the Petitioners have fully paid the actual amount of liability due towards vacant land tax and property tax for the relevant period in terms of the impugned order, nothing remains for further 4/6

consideration in the matter.

4.

In the result, the Writ Petition is disposed. Consequently, the connected Miscellaneous Petitions are closed. No costs. 24.11.2022 Maya Index: Yes/No Note: Issue order copy by 04.01.2023.

To

1. The Commissioner,

2. The Assistant Commissioner, South Zone, 5/6

P.D. AUDIKESAVALU, J.

Maya 24.11.2022 6/6