M/S. Brinda Theatre v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 19.06.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.No.10076 of 2022 M/s.Brinda Theatre, Rep. by its Managing Partner, L.Chandrasekhar, No.6(128A) Madavaram High Road, Perambur, Chennai - 600 011.
... Petitioner Vs.
1.The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai - 600 003.
2.The Managing Director, Chennai metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chintadripet, Chennai - 600 002.
3.The Assistant Revenue Officer, Greater Chennai Corporation Zone-VI, No.158, Strahans Road, Otteri, Chennai - 600 012.
... Respondents 1/4
Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for records of the third respondent pertaining to the impugned Final Assessment Order in Notice 10/21-22/549021 dated 22.03.2022 and quash the same remitting this matter back to the first respondent for re-doing the assessment of property tax for petitioner's building as per the basic rate of tax for the plinth area of the building permissible in that locality. For Petitioner : Mr.Pachaiyappan For Respondents 1 & 3 : Ms.K.Aswini Devi Standing Counsel For Respondent 2 : Dr.N.Paul Sunder Singh, Standing Counsel
ORDER
This writ petition has been filed challenging the impugned order dated 22.03.2022 passed by the first respondent.
2. When the matter was taken up for hearing, learned counsel for the petitioner submitted that the petitioner has sold the properties and deposited the entire tax amount.
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3. In view of the submission made by the learned counsel for the petitioner, this writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is also closed. 19.06.2025 Speaking/Non-speaking order Index : Yes / No vm To 1.The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai - 600 003.
2.The Managing Director, Chennai metropolitan Water Supply and Sewerage Board, No.1, Pumping Station Road, Chintadripet, Chennai - 600 002.
3.The Assistant Revenue Officer, Greater Chennai Corporation Zone-VI, No.158, Strahans Road, Otteri, Chennai - 600 012.
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KRISHNAN RAMASAMY.J., vm and W.M.P.No.10076 of 2022 19.06.2025 4/4