Hallmark Foundations Ltd. v. Assistant Revenue Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.03.2023 CORAM :

The HONOURABLE DR.JUSTICE ANITA SUMANTH W.M.P.Nos.6434 & 6435 of 2023 Hallmark Foundations Ltd., Rep. By its Director, SP-35 Developed Plot Estate, Guindy, Chennai - 600 032.

.. Petitioner vs 1.Assistant Revenue Officer, Zone- 13, Revenue Department, Greater Chennai Corporation, No.115, Muthulakshmi Salai, Adyar, Chennai - 600 020.

2.The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai - 600 003.

.. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of notice 09.09.2022 bearing No.II/22-23/1282016 issued by the 2nd respondent and quash the same and direct the 2nd respondent to assess the value of half-yearly property tax as per the provisions of the Chennai City Municipal Corporation Act, 1919. For Petitioner :

Ms.Jyotsna Sivakumar For Respondents :

Mr.P.Prithvi Chopda 1/4

ORDER

Heard Ms.Jyotsna Sivakumar, learned counsel for the petitioner and Mr.P.Prithvi Chopda, learned counsel for the respondents.

2.

The challenge is to a property tax general revision notice for the period 2022 - 2023 in respect of the property at SP35 Developed Plot, Estate, Guindy, Chennai - 32. 3.

The impugned order is dated 09.09.2022 and the writ petition has itself been instituted on 27.02.2023. Learned counsel for the petitioner states that the petitioner has also filed objections to the revision on 25.10.2022. A soft copy of the acknowledgement card is shown to the learned counsel appearing for the Greater Chennai Corporation, who on verification, would accede to the position that the same has been received by the Regional Deputy Commissioner of Zone 13 on 02.11.2022.

4.

In light of the same, it would be appropriate for the authorities to hear the petitioner and dispose the objection within a period of four weeks from the date of receipt of this order. 2/4

5.

With this, I am of the considered view that the challenge to the revision notice is not liable to be entertained and this writ petition and connected miscellaneous petitions are dismissed. No costs.

06.03.2023 Index:Yes/No ssm To 1.The Assistant Revenue Officer, Zone- 13, Revenue Department, Greater Chennai Corporation, No.115, Muthulakshmi Salai, Adyar, Chennai - 600 020.

2.The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai - 600 003.

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DR. ANITA SUMANTH,J.

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