M/S. Sri Someshwaraa Promoters v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.03.2020 CORAM :
THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM W.P.No.36678 of 2007 and M.P.Nos.1 & 2 of 2007 M/s.Sri Someshwara Promoters Private Ltd., 21, Second Main Road, Gandhi Nagar, Adyar, Chennai - 600 020.
... Petitioner Vs.
1.The Commissioner, Corporation of Chennai, Rippon Building, Chennai - 600 003.
2.Revenue Officer, Corporation of Chennai, Rippon Building, Chennai - 600 003.
3.Senior Accounts Officer, Area IX CMWSSB, Chennai.
... Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned notice issued by the first respondent vide his notice in HQA/31/0708 dated 31.05.2007 and to quash the same and forbearing the third respondent from making any demand pursuant to his letter No.CMWSSB/Area IX/B&C 07/Spl dated 18.09.2007 by way of consequent revision of first respondent demand. For Petitioner : Mr.S.Sundaresan For R1 & R2 : Mrs.Karthikaa Ashok Standing Counsel For R3 : Mr.I.David Singh Standing Counsel
O R D E R
Heard Mr.S.Sundaresan, learned counsel for the petitioner, Mrs.Karthikaa Ashok, learned Standing Counsel for the respondents 1 and 2, and Mr.I.David Singh, learned Standing Counsel for the 3rd respondent.
2.The petitioner, who purchased the subject property by sale deed dated 20.04.2006 registered as Document No.1355 of 2006, is aggrieved by a notice issued in Form No.6, proposing to revise the annual value of building with retrospective effect from first half year of 2001-2002. The petitioner, on receipt of the notice, has sent his objections on 17.11.2007. Since the same was not considered, another representation was given to the Senior Accounts Officer on 21.11.2007. Since no orders were passed and in the meantime, the Chennai Metropolitan Water Supply and Sewerage Board (CMWSSB) also issued a revised demand, the petitioner approached this Court and filed this writ petition.
3.When the writ petition was entertained, interim stay was granted on 07.12.2007. Considering the fact that the impugned proceedings is only a show cause notice, the petitioner's objections should be considered by the respondent. If final orders have not been passed till now, the petitioner is granted 15 days to file a fresh objection to the impugned notice, which shall be considered by the 1st respondent, and a speaking order shall be passed on merits and in accordance with law. Before final orders are passed, it will be well open to the 2nd respondent to inspect the petitioner's building and till the above exercise is completed, no coercive action shall be initiated against the petitioner.
4.With the above directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar
mkn To 1.The Commissioner, Corporation of Chennai, Rippon Building, Chennai - 600 003.
2.The Revenue Officer, Corporation of Chennai, Rippon Building, Chennai - 600 003.
3.The Senior Accounts Officer, Area IX CMWSSB, Chennai.
+1cc to Mr.Sundaresan, Advocate Sr.23117 +1cc to M/s.Karthika Ashok, Advocate Sr.22737 +1cc to Mr.I.David Singh, Advocate Sr.22638 W.P.No.36678 of 2007 mg[co] srg 02/07/2020