V.Natarajan, v. The Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.02.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.
No.4241 of 2024 V.Natarajan ... Petitioner -vs1.The Commissioner Greater Chennai Corporation Rippon Buildings, No.52, Raja Muthiah Road, Kanappar Thidal, Periyamet, Chennai 600 003.
2.The Revenue Officer, Greater Chennai Corporation Rippon Buildings, No.52, Raja Muthiah Road, Kanappar Thidal, Periyamet, Chennai 600 003.
3.The Assistant Revenue Officer, Greater Chennai Corporation, Zonal Office - 10, No.117, NSK Salai, Kodambakkam, Chennai 600 024.
... Respondents 1/6
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the respondents to consider the representations of the petitioner dated 21.10.2023 and 22.11.2023.
For Petitioner : Ms.R.Ramya For Respondents : Mr.P.Prithvi Chopda, SC (Corpn.) *********
ORDER
The petitioner had submitted representations on 21.10.2023 and 22.11.2023 for the adjustment of excess amounts paid towards property tax as a result of the erroneous determination of the total extent of the property. By this writ petition, the petitioner seeks the consideration and disposal of said representations.
2. The petitioner asserts that the first respondent undertook a 2/6
survey in respect of general revision and not only revised the property tax rate but also the extent of the property from 1652 sq.ft. to 2552 sq.ft.
Upon the petitioner submitting multiple representations, it is stated that the extent was determined and revised downward to 1652 sq.ft. on 12.09.2023. Pursuant thereto, the representations dated 21.10.2023 and 22.11.2023 were issued seeking adjustment of excess amounts paid as a result of the above erroneous determination of the total extent of the property.
3. Mr.P.Prithvi Chopda, learned standing counsel, accepts notice on behalf of the respondents. He submits that the petitioner should avail of the appellate remedy.
4. From the assertions made in the affidavit, it appears that the respondents rectified the extent downward from 2552 sq.ft. to 1652 sq.ft. In these circumstances, since the petitioner had paid property tax on the basis that the extent of the property is 2552 sq.ft., the petitioner is entitled to call upon the respondents to make 3/6
consequential adjustments.
5. Therefore, W.P.No.4241 of 2024 is disposed of by directing the second and third respondents to consider the petitioner's representations dated 21.10.2023 and 22.11.2023 and dispose of the same by a speaking order after providing a reasonable opportunity to the petitioner. This exercise shall be concluded within a maximum period of two months from the date of receipt of a copy of this order. No costs.
22.02.2024 rna Index : Yes / No Internet : Yes / No To 1.The Commissioner 4/6
Greater Chennai Corporation Rippon Buildings, No.52, Raja Muthiah Road, Kanappar Thidal, Periyamet, Chennai 600 003.
2.The Revenue Officer, Greater Chennai Corporation Rippon Buildings, No.52, Raja Muthiah Road, Kanappar Thidal, Periyamet, Chennai 600 003.
3.The Assistant Revenue Officer, Greater Chennai Corporation, Zonal Office - 10, No.117, NSK Salai, Kodambakkam, Chennai 600 024.
SENTHILKUMAR RAMAMOORTHY,J 5/6
rna 22.02.2024 6/6