Angamuthu v. The Executive Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.01.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. No. 29106 of 2010 and M.P. No. 1 of 2010 Angamuthu, S/o.Chinnusamy ... Petitioner Vs

1. The Executive Officer, Attur Municipality, Attur, Salem District.

2. The Executive Officer, Arulmigu Periyamariamman and Selliamman and Aiyanar and Karuppanar Temples, Attur, Salem District.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records in respect of the demand notices issued by the respondent herein dated 03.12.2010 in M.F.No.26 in demand notices number 6920 and quash the same.

For Petitioner : Mr.R.Nalliyappan For Respondents :

For R1 : Mr.A.Arumugan For R2 : No appearance

ORDER

Mr.A.Arumugam, learned counsel for the 1st respondent submits that this writ petition has become infructuous, as the owner of the property namely the 2nd respondent has paid property tax on 14.02.2010. Recording the same, this writ petition is liable to be closed. In any event, the impugned notice dated 03.12.2010 in M.F.No.26, has been issued to the petitioner, who is only a tenant/lessee of the property. Even on this account, the impugned notice issued to the petitioner is liable to be quashed and there cannot be any demand or tax for the period https://hcservices.ecourts.gov.in/hcservices/

covered by the impugned notice.

2. This Writ Petition stands disposed of in terms of the representation made by the learned counsel for the 1st respondent. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar arb To

1. The Executive Officer, Attur Municipality, Attur, Salem District.

2. The Executive Officer, Arulmigu Periyamariamman and Selliamman and Aiyanar and Karuppanar Temples, Attur, Salem District.

W.P. No. 29106 of 2010 and M.P. No. 1 of 2010 UM(CO) NRA(23/02/2021) https://hcservices.ecourts.gov.in/hcservices/