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Madras High CourtWP/8917/2021disposed of

Samad And Co v. The Commissioner,

2023-11-22Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.11.2023

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.8917 of 2021 and W.M.P. No.9453 of 2021 Samad & Co Represented by K.Zainudeen, No.13, South Mada Church Street, Royapuram, Chennai - 13.

.. Petitioner Vs.

1. The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai.

2. The Regional Deputy Commissioner, Regional Office North, Greater Chennai Corporation, No.61 Basin Bridge Road, Chennai 21.

3. The Assistant Revenue Officer - V, Zone-V, Regional Office North, Greater Chennai Corporation, No.21, Basin Bridge, Chennai - 21.

..Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records of the Impugned final assessment Notice No.10/20-21-371781 dated 11.02.2021 on the file of the 1st respondent and the consequent property tax demand notice 1/4

dated 26.02.2021 in R.D.C.NO.G1/5528/2012 on the file of the 2nd respondent and also quash the same and consequently direct the respondents to receive the prevailing property tax amount of Rs.25,964/- by virtue of G.O.Ms.150 municipal administration and water supply (M.A.IV Department dated 19.11.2019).

For Petitioner : Ms.Arokia Maniraj For Respondents : Mr.S.T.Bharath Gowtham for Ms.K.Ashwini Devi Standing Counsel

ORDER

The writ petition is filed challenging the impugned final assessment dated 11.02.2021. As a preliminary objection the learned counsel for the respondent submitted that the petitioner has a statutory remedy of appeal and there is no reason as to why the same should be bypassed thus the writ petition should not be entertained.

2. The learned counsel for the petitioner would submit that they may be granted liberty to file an appeal.

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3. Recording the same, the writ petition is disposed of with liberty to the petitioner to file an appeal within a period of 4 weeks from the date of receipt of a copy of this order. If any such appeal is filed, the same shall be entertained without reference to limitation subject to other conditions including predeposit, if any. No Costs. Consequently, connected miscellaneous petition is closed.

22.11.2023 Speaking (or) Non Speaking Order Index:Yes/No Spp To:

1. The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai.

2. The Regional Deputy Commissioner, Regional Office North, Greater Chennai Corporation, No.61 Basin Bridge Road, Chennai 21.

3. The Assistant Revenue Officer - V, Zone-V, Regional Office North, Greater Chennai Corporation, No.21, Basin Bridge, Chennai - 21.

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MOHAMMED SHAFFIQ, J.

Spp W.P. No.8917 of 2021 and W.M.P. No.9453 of 2021 22.11.2023 4/4