Madras High CourtWP/1347/2019disposed of

M.Adhi Brindhavathi v. The Commissioner

2019-02-12Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.02.2019

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH W.P No.1347 of 2019 and WMP. No.1498 of 2019 M.Adhi Brindhavathi .... Petitioner Vs.

The Commissioner, Tindivanam Municpality, Thindivanam, Vilupuram District.

.... Respondent PRAYER: PETITION filed under Article 226 of the Constitution of India praying to issue Writ of Certiorari by calling for the entire records pending on the file of the respondent in pursuant of the demand notice bearing tax No.043/009/00184 issued by the respondent enhancing the property tax from Rs.8,158/- per annum to Rs.29,876/- per annum from the 2nd half year of 2017-2018 for the petitioner's house situated at No.39, Rajaji Street, Tindivanam, Vilupuram District and quash the same. For Petitioner : Mr.Vinothkumar for Mr.G.Baskar For Respondent : Mr.P.Srinivas Standing counsel

O R D E R

The present Writ Petition has been filed challenging a demand notice bearing tax No.043/009/00184 calling upon the petitioner to pay the property tax for the periods 2017-18 (II) and the first and second part of 2018-2019, in all amounting to Rs.44,814/-.

2. Mr.P.Srinivas, learned standing counsel, who has taken notice for the Commissioner, Thindivanam Municipality fairly admits that the impugned proceedings have been finalized without issuance of a prior show cause notice.

3. In the aforesaid circumstances, the impugned demand notice is set aside, granting liberty to the respondent to take https://hcservices.ecourts.gov.in/hcservices/

such steps in accordance with law as may be necessary in regard to the imposition/collection of property tax for the periods in question.

4. The Writ Petition is disposed of in the above terms. Consequently, connected miscellaneous petition is also closed. No costs.

Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar rkp To The Commissioner, Tindivanam Municpality, Thindivanam, Vilupuram District.

+1cc to Mr.P.Srinivas, Advocate sr.no.12914 +1cc to Mr.G.Baskar, Advocate sr.no.12922 W.P No.1347 of 2019 and WMP. No.1498 of 2019 nr 25/03/2019 https://hcservices.ecourts.gov.in/hcservices/