P.Vaidhiyalingam v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.11.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN Writ Petition No.6561 of 2019 and WMP.Nos.7387 & 7389 of 2019 P.Vaidhiyalingam ....

Petitioner -Vs1. The Commissioner Corporation of Chennai Rippon Buildings Chennai-600 003.

2. The Assitant Revenue Officer Zone 5, Ward No 49, Corporation of Chennai Old Washermanpet Chennai-600 021.

3. The Revenue officer Corporation of Chennai Revenue Department Rippon Buildings Chennai-600 003.

.. Respondents Prayer : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus Quash the final assessemnt order dated 30-10-2018 bearing reference Zone No.5 Wards No. 49 Bill No 1 / 4

000708 vide notice 10/18-19/118221 issued by the 2nd Respondent and the calculation of property Tax Assessment for non residential portion dated 30-11-2018 and direct the Respondents for proper Assessment as per the method of Assessment published by the Respondent in their website for marriage hall and to issue fresh Property Tax Assessment considering the whole building as marriage hall giving prospective effect from 2019 placing this marriage hall in 'C' category.

For Petitioner :

No Appearance For Respondents :

Mr.S.Gopinathan Standing Counsel (Chennai Corporation)

O R D E R

Writ petition relates to an assessemnt order dated 30.10.2018 in reference Zone No.5 Wards No. 49 Bill No 000708 vide notice 10/18-19/118221, issued by the 2nd Respondent and the calculation of property Tax Assessment for nonresidential portion dated 30-11-2018. 2.The matter had been listed under the caption 'for dismissal'. Counter had been filed on behalf of the respondents that with respect to the notice dated 30.10.2018, an annexure had also been provided containing a detailed discussion 2 / 4

on final assessment, calculation sheet and measurement sheet. It had been contended that the tax had been properly assessed. No representation on behalf of the petitioner. Writ petition stands dismissed for non-prosecution. No costs. Consequently, connected miscellaneous petitions are closed. 12.11.2024 Index : Yes/No NCS : Yes/No KP To

1. The Commissioner Corporation of Chennai Rippon Buildings Chennai-600 003.

2. The Assitant Revenue Officer Zone 5, Ward No 49, Corporation of Chennai Old Washermanpet Chennai-600 021.

3. The Revenue officer Corporation of Chennai Revenue Department Rippon Buildings Chennai-600 003.

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C.V.KARTHIKEYAN.,J KP Writ Petition No.6561 of 2019 12.11.2024 4 / 4