M.Moinuddin Sherif v. The Assistant Revenue Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :09.09.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.2177 & 2178 of 2010 and M.P.Nos.1 & 1 of 2010 M.Moinuddin Sherif ... Petitioner in both W.Ps Vs 1.The Assistant Revenue Officer, Zone No.VII, Corporation of Chennai, Chennai.

2.The Commissioner, Corporation of Chennai, Rippon Building, Chennai - 600 003.

... Respondents in both W.Ps Prayer in W.P.No.2177 of 2010 : Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Declaration, declaring that the levy, impost assessment, demand, or collection of property tax to the buildings situate at Door No.422, Pantheon Road, Egmore, Chennai - 600 008 belonging to the petitioner as illegal and unconstitutional and consequently, issue a Mandamus by forbearing the respondents, their men, agents, servants, subordinates, from in any manner, levy, impost, collect, demand or assess property tax to the building situate at No.422, Pantheon Road, Egmore, Chennai - 600 008 other than by following provisions contained in Chennai City Municipal Corporation Act of 1919.

Prayer in W.P.No.2178 of 2010 : Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Declaration, declaring that the levy, impost assessment, demand, or collection of property tax to the buildings situate at Door No.424, Pantheon Road, Egmore, Chennai - 600 008 belonging to the petitioner as illegal and unconstitutional and consequently, issue a Mandamus by forbearing the respondents, their men, agents, servants, subordinates, from in any manner, levy, impost, collect, demand or assess property tax to the building situate at No.424, Pantheon Road, Egmore, Chennai - 600 008 other than by following provisions contained in Chennai City Municipal Corporation Act of 1919.

https://hcservices.ecourts.gov.in/hcservices/

For Petitioner : Mr.T.T.Ravichandran [in both W.Ps] For Respondent : M/s.Karthikaa Ashok Senior Standing counsel [For Chennai Corporation] [in both W.Ps] COMMON ORDER The learned Senior Standing counsel appearing on behalf of the Chennai Corporation, on instructions, made a submission that during the pendency of the writ petitions, the assessment of the subject property involved in the writ petitions was deactivated on account of the demolition of the building.

2. In view of the fact that the assessment itself is deactivated and a new assessment order has been passed in respect of the property, it is for the owners to initiate appropriate steps. However, with reference to the issue raised, no further adjudication is required.

3. Accordingly, both the writ petitions stand closed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-III) // True Copy // Sub Assistant Registrar kak To 1.The Assistant Revenue Officer, Zone No.VII, Corporation of Chennai, Chennai.

2.The Commissioner, Corporation of Chennai, Rippon Building, Chennai - 600 003.

+1CC to M/s.Karthikaa Ashok, Advocate, SR.No. 45962 W.P.Nos.2177 & 2178 of 2010 VG II(CO) B.VC (04/10/2021) https://hcservices.ecourts.gov.in/hcservices/