Tribology India Pvt Ltd v. The Corporation Taxation Appeal

C.M.P.No. 717 of 2022 IN C.R.P.SR.No. 116561 of 2021 R.SUBRAMANIAN, J.

The petitioner seeks acceptance of the cause title in the Civil Revision Petition.

2. The need for a prayer for acceptance of cause title had arisen because of the petitioner impleading the Taxation Appeal Tribunal, Chennai Corporation as the first respondent in the Revision.

3. The order that is challenged is an order rejecting the application filed by the petitioner seeking restoration of the Appeal that was dismissed for non compliance with the conditional order along with an application for condonation of delay.

4. The Taxation Appeal Tribunal is a quasi judicial Tribunal established under Rule 12 of Taxation Rules framed under the Chennai City Municipal Corporation Act 1919, in order to provide a appellate forum for disputes relating to property tax.

https://www.mhc.tn.gov.in/judis

R.SUBRAMANIAN, J.

vsg

5. Being judicial Tribunal, I do no think, it could be made a party to the proceeding, in which its order is under challenge. Hence, the Tribunal is unnecessary party to this Revision. Accordingly, this Civil Miscellaneous Petition is dismissed.

6. Registry is directed to return the papers to the learned counsel for the petitioner to enable him to represent the same after deleting the Tribunal from the party array.

vsg 27.01.2022 C.M.P.No. 717 of 2022 IN C.R.P.SR.No. 116561 of 2021 https://www.mhc.tn.gov.in/judis