J. Narayanasmurthyq v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.3.2020

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM WRIT PETITION NO.36607 OF 2007 & MP.NO.1 OF 2007 J.Narayanamurthy

...Petitioner

Vs 1.The Commissioner, Corporation of Chennai, Rippon Buildings, Chennai-3.

2.The Revenue Officer, Corporation of Chennai, Rippon Buildings, Chennai-3.

3.Chennai Metropolitan Water Supply & Sewerage Board, Head Office, No.1, Pumping Station Road, Chintadripet, Chennai-2.

...Respondents

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of demand notice bearing No.004606 on the file of the second respondent herein relating to the property bearing old door No.12, new door No.10, Third Main Road, Nehru Nagar, Adyar, Chenani-20 and quash the same as illegal and arbitrary. Petitioner :

No appearance For Respondents 1 & 2:

Ms.Karthika Ashok For Respondent-3 :

Mr.I.David Singh

ORDER

The petitioner filed this writ petition challenging a demand notice issued by the second respondent pertaining to the property at old door No.12, new door No.10, Third Main Road, Nehru Nagar, Adyar, Chenani-20.

2. According to the petitioner, the revision of property tax is arbitrary more particularly with retrospective effect and that too, without providing any opportunity to the petitioner. It is further contended that the respondents failed to take note of the age of the building, rate of depreciation and other https://hcservices.ecourts.gov.in/hcservices/

factors that are required to be considered. Hence, the petitioner is before this Court.

3. The case was listed on 13.3.2020, on which date, there was no representation on behalf of the petitioner. Therefore, the matter was directed to be listed today under the caption 'for dismissal'. Even today, the petitioner appeared neither in person nor through any representative. Therefore, I have heard Ms.Karthika Ashok, learned Standing Counsel for respondents 1 and 2 and Mr.I.David Singh, learned Standing Counsel for the third respondent.

4. The learned Standing Counsel for respondents 1 and 2 has produced property details in the form of written instructions, which show that the present owners of the property in question are one Ms.Akila Srivatsan and one Ms.Jayashree Raghavan. It is stated that the property in question has been settled in their names, that as on date, there are no arrears and that the entire property tax has been remitted.

5. In the light of the above, the writ petition is closed leaving it open to the present owners to approach the respondents if they have any grievance with regard to property tax. Consequently, the connected MP is also closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar RS To 1.The Commissioner, Corporation of Chennai, Rippon Buildings,Chennai-3.

2.The Revenue Officer, Corporation of Chennai, Rippon Buildings, Chennai-3.

3.The Officer Incharge, Chennai Metropolitan Water Supply & Sewerage Board, Head Office, No.1, Pumping Station Road, Chintadripet, Chennai-2. +1 CC to M/s.Karthika Ashok, Advocate, sr 24013 +1 CC to Mr.I.David Singh, Advocate, sr 23785 WP.No.36607 of 2007 and MP.No.1 of 2007 TM (CO) AT (22/05/2020) https://hcservices.ecourts.gov.in/hcservices/