Madras High CourtWP/2502/2019disposed of

G.Jeyapandian v. The Commissioner

2019-02-15Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.02.2019

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH WP. Nos. 2502, 2505, 2510, 2514 & 2517 of 2019 and WMP. Nos.2777, 2779, 2782, 2784, 2787 of 2019 G.Jeyapandian .... Petitioner in all Wps Vs.

The Commissioner, Tindivanam Municpality, Thindivanam, Vilupuram District. .... Respondent in all WPs PRAYER: PETITIONS 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 notices bearing Tax Nos.043/032/00627, 043/032/00628, 043/032/00629, 043/032/00645, 043/032/00630 dated 05.01.2019 demanding to pay property tax newly levied from 2nd half assessment year of 2017-2018, 1st half assessment year of 2018-2019 and 2nd half assessment year 2018-2019 and quash the same.

For Petitioner : P.Vinodhkumar in all Wps For Respondent : Mr.P.Srinivas Standing counsel in all WPs

O R D E R

The present Writ Petitions have been filed challenging demand notices bearing Tax Nos. 043/032/00627, 043/032/00628, 043/032/00629, 043/032/00645 and 043/032/00630 all dated 05.01.2019 calling upon the petitioner to pay the property tax for the 2nd half of assessment year 2017-2018, 1st half assessment year of 2018-2019 and 2nd half assessment year 2018-2019.

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 notices are set aside, granting liberty to the respondent to take such steps in accordance with law as may be necessary in https://hcservices.ecourts.gov.in/hcservices/

regard to the imposition/collection of property tax upon the petitioner for the periods in question.

4. These Writ Petitions are disposed of in the above terms. Consequently, connected miscellaneous petitions are also closed. No costs.

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

+1cc to Mr.G.Baskar, Advocate, S.R.No.14537 +1cc to Mr.P.Srinivas, Advocate, S.R.No.15169 WP. Nos. 2502, 2505, 2510, 2514 & 2517 of 2019 and WMP. Nos.2777, 2779, 2782, 2784, 2787 of 2019 PP(CO) rrs 26/03/2019 https://hcservices.ecourts.gov.in/hcservices/