M/S.Srinath Theatres Private Ltd., v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 3/3/2021 C O R A M THE HONOURABLE Mr.JUSTICE B.PUGALENDHI Writ Petition No.4950 of 2021 M/s. Srinath Theatres Private Ltd rep. By its Managing Director Mr.Gopaldas Jagannathdas Chennai.

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Petitioner Vs

1. The Commissioner Greater Chennai Corporation Rippon Buildings Park Town Chennai 600 003.

2. The Revenue Officer Greater Chennai Corporation Rippon Buildings Park Town Chennai 600 003.

3. The Assistant Revenue Officer Zone 4 Ward No.42 Greater Chennai Corporation 266 Thiruvottiyur High Road Old Washermanpet Chennai 600 021.

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Respondents Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of mandamus to direct the respondents 1 to 3 and especially the third respondent to add "Private Ltd" after the words "Srinath Theatres" in their records.

For petitioner ...

Mr.H.Kishore For respondents ...

Ms.P.T.Ramadevi Standing Counsel

O R D E R

This Writ Petition has been filed to direct the respondents 1 to 3, especially the third respondent to add "Private Ltd" after the words "Srinath Theatres" in their records.

2. Ms.P.T.Ramadevi, learned Standing Counsel takes notice for the respondents.

3. The petitioner is the Managing Director of M/s. Srinath Theatres Private Ltd., owners of Maharani Talkies, situate at Old No.538, New No.762, Tiruvottriyur High Road, Korukkupet, Chennai 600 021. The Assistant Revenue Officer, Corporation of Chennai, by his order, dated 7/8/1995, effected name transfer in the records of the Corporation of Chennai and sent a copy of the order to the petitioner, vide petitioner's application, dated 14/7/1995. Thereafter, the petitioner has been paying the property tax in respect of the talkies, in their name.

4. The petitioner has received a demand notice from the third respondent, on 11/8/2020. In the said communication, name of the petitioner theatre was mentioned as Srinath Theatres. Vide, letter, dated 11/9/2020, the petitioner has brought to the notice of the third respondent that the correct name of the assessee is "Srinath Theatres Private Limited" and not "Srinath Theatres".

The petitioner had submitted representations to the third respondent, to correct the name of the assessee as "Srinath Theatres Private Limited". Since the representation of the petitioner has not been considered so far, petitioner has come forward to file the instant writ petition praying for the relief as stated therein.

5. The learned counsel appearing for the petitioner would submit that in support of his case, the petitioner has produced the property tax collection receipt pertaining to the year 1995, where the name of the petitioner has been mentioned as "Srinath Theatres Private Ltd". When the petitioner has been recognised as Srinath Theatres Private Ltd., in the earlier records, there is no necessity to change the name of the petitioner as "Srinath Theatre".

6. Accordingly, this writ petition is allowed. Respondents are directed to correct the name of the petitioner in their records as "Srinath Theatres Private Limited" instead of "Srinath Theatres". No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar mvs.

To

1. The Commissioner, Greater Chennai Corporation, Rippon Buildings, Park Town , Chennai 600 003.

2. The Revenue Officer, Greater Chennai Corporation, Rippon Buildings, Park Town, Chennai 600 003.

3. The Assistant Revenue Officer, Zone 4 Ward No.42, Greater Chennai Corporation, 266 Thiruvottiyur High Road , Old Washermanpet, Chennai 600 021.

+1cc to M/s.H.Kishore, Advocate Sr.13241 +1cc to M/s.P.T.Ramadevi, Advocate Sr.13478 Writ Petition No.4950 of 2021 gmi[co] srg 24/03/2021