R.P.Krishnan v. Teh Commissioenr

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.08.2024

CORAM:

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN and W.P.M.P.No.26389 of 2005 R.P.Krishnan ... Petitioner Vs.

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

2. Chennai Metropolitan Water Supply & Sewerage Board, Rep. by Chairman, 1, Pumping Station Road, Chintadripet, Chennai - 2.

3. The Senior Accounts Officer VII/ Special Tahsildar, Area Office VII, C.M.W.S.S.Board, 25, Satyamurthi Road, Chetpet, Chennai - 31.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the entire records relating to the impugned proceedings of the third respondent dated 16.07.2005 received on 22.07.2005 and quash the same.

For Petitioner : No appearance For Respondents For R1 : Mr.P.Prithivi Chopda Standing Counsel For R2 & R3 : Mrs.V.Vijayalakshmi Standing Counsel

ORDER

This writ petition has been filed challenging the impugned proceedings dated 16.07.2005 issued by the third respondent, thereby directed the petitioner to pay water tax.

2.

The petitioner's mother owned the subject property and after her demise, the petitioner is in possessing and enjoyment of the said property. He is the administer of the subject property. While being so, the demand notice dated 16.07.2005 was issued to the petitioner thereby demanding a sum of Rs.59,880/- as water and sewerage service tax, failing which the property will be auctioned and realize the amount. The petitioner raised the ground of limitation.

3.

On instruction, the learned Standing Counsel appearing for the respondents submitted that every year the water and sewerage tax are accumulated and as such it is a continuous demand and it cannot be

barred by limitation.

4.

As of now, the petitioner is in arrears of water sewerage tax to the tune of Rs.5,02,360/- and the charges to the tune of Rs.1,19,510/-. Therefore, the petitioner is liable to pay a total sum of Rs.6,21,870/-, as of now. This Court finds no infirmity or illegality in the demand notice issued to the petitioner. The respondents are at liberty to proceed in accordance with law as against the petitioner. 5.

Accordingly, the Writ Petition stands dismissed. Consequently, connected miscellaneous petition is closed. There shall be no orders as to costs.

14.08.2024 Index : Yes/No Speaking/Non Speaking order rts

G.K.ILANTHIRAIYAN. J, rts To

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

2. The Chairman, Chennai Metropolitan Water Supply & Sewerage Board, 1, Pumping Station Road, Chintadripet, Chennai - 2.

3. The Senior Accounts Officer VII/ Special Tahsildar, Area Office VII, C.M.W.S.S.Board, 25, Satyamurthi Road, Chetpet, Chennai - 31.

and W.P.M.P.No.26389 of 2005 14.08.2024