Mrs. Kanthimathi v. The Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.02.2020
CORAM
THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.No.3723 of 2020 and WMP.No.4391 of 2020 Kanthimathi ... Petitioner Vs.
1.The Commissioner, Corporation of Chennai, Ripon Buildings, Park Town, Chennai-3.
2.The Deputy Commissioner, Revenue and Finance Department, Corporation of Chennai, No.115, Dr.Muthulakshmi Road, Adyar, Chennai-600 020.
3.The Asst. Revenue Officer, Zone-X, Greater Chennai Corporation, No.117, NSK Road, Kodambakkam, Chennai - 600 024. ... Respondents Prayer:- Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the 2nd respondent to dispose of the Appeals filed by the petitioner dated 18.03.2019 preferred against the demand notices dated 03.12.2018 in Notice No.7/1819/123767 and No.7/18-19/123766, within a stipulated time. For Petitioner : Mr.T.Seenivasan For Respondents : Mrs.P.T.Ramadevi Standing Counsel
ORDER
Heard Mr.T.Seenivasan, learned counsel appearing for the petitioner and Mrs.P.T.Ramadevi, learned Standing Counsel appearing for the respondents.
2.The learned Standing Counsel for the respondents fairly states that the impugned property tax demands in relation to the property at Door No.2(49/2), Govindan Road, West Mambalam, Chennai-600 033 are based on G.O.Ms.No.73 dated 19.07.2018. Since the aforesaid G.O. has itself been kept in abeyance by G.O.Ms.No.150 dated 19.11.2019, the demands raised under the aforesaid impugned notices cannot be sustained. https://hcservices.ecourts.gov.in/hcservices/
3.Recording the aforesaid submissions, the demand notices are set aside.
4.In any event, the petitioner appears to have filed objections before the authority on 18.03.2019 long after the impugned demands have been raised. These objections will be taken into account by the respondents while framing fresh assessments in line with G.O.Ms.No.150 dated 19.11.2019. 5.This writ petition is disposed. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar To 1.The Commissioner, Corporatio of Chennai, Ripon Buildings, Park Town, Chennai-3.
2.The Deputy Commissioner, Revenue and Finance Department, Corporation of Chennai, No.115, Dr.Muthulakshmi Road, Adyar, Chennai-600 020.
3.The Asst. Revenue Officer, Zone-X, Greater Chennai Corporation, No.117, NSK Road, Kodambakkam, Chennai - 600 024.
+1cc to M/s.P.T.Ramadevi, Advocate Sr.13224 +1cc to Mr.T.Seenivasan, Advocate Sr.13150 W.P.No.3723 of 2020 and WMP.No.4391 of 2020 BS(CO) srg 10/03/2020 https://hcservices.ecourts.gov.in/hcservices/