M/S.Rathna Resorts Ltd. v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.07.2024
CORAM
THE HONOURABLE MR.JUSTICE BATTU DEVANAND C.R.P. (NPD) No.1383 of 2021 M/s.Rathna Resorts Ltd., rep. by its Director Smt.V.Shanthini, no.708, Avinashi Road, Coimbatore-640 108 ... Petitioner Vs.
The Commissioner, Coimbatore City Municipal Corporation, Big Bazaar Street, Coimbatore -641 001 .. respondent Prayer : Civil Revision Petition filed under Article 227 of the Constitution of India, praying to set aside the judgment and decree dated 21.12.2020 passed in Tax CMA No.30 of 2017 by the V Additional District & Sessions Judge, Coimbatore and confirm the fair and decretal order dated 28.10.2004 passed by the Taxation Appellate Tribunal, Coimbatore Municipal Corporation, Coimbatore in TAT No.17 of 2003. For Petitioner : Mr.Rahul Balaji For Respondent : Mr.Magesh, St, counsel ********** 1/4
ORDER
This petition has been filed seeking to set aside the judgment and decree dated 21.12.2020 passed in Tax CMA No.30 of 2017 by the V Additional District & Sessions Judge, Coimbatore, confirming the fair and decretal order dated 28.10.2004 passed by the Taxation Appellate Tribunal, Coimbatore Municipal Corporation, Coimbatore in TAT No.17 of 2003. 2.During the course of hearing, the learned counsel on either side submits that both the parties have held discussions to resolve the pending dispute amicably and they have arrived at settlement and as such, no further adjudication is required in the present CRP.
3.A memo has been filed before this Court on behalf of the petitioner stating that the petitioner and the respondent have held discussions to resolve the pending issue and the respondent has accordingly reduced the property tax payable by the petitioner in respect of the subject properties belonging to the petitioner by 20%. The respondent vide its communication dated 08.07.2004, after taking into consideration of the remittance of the amount of Rs.61,64,286/- by the petitioner during the pendency of the present CRP, has accordingly redetermined that the property tax payable in 2/4
respect of the subject properties for the period from 01.04.2000 to 31.03.2025 is Rs.41,95,683/-.
4.The learned counsel for the petitioner, based on the contents in the memo, requested that the present CRP may be disposed of according to 20% reduction of the property tax vide order dated 08.07.2024. It is also stated in the memo that the petitioner be permitted to pay the balance amount in 3 monthly equal instalments to the respondent.
5.The learned counsel for the respondent also accepted that the dispute is settled between the parties and he has also endorsed the contents in the memo filed by the petitioner.
6. As such, the memo dated 09.07.2024 filed by the petitioner, is taken on record.
7.In view of the above fact, in the considered opinion of this Court, no further adjudication is required in the present Civil Revision Petition. BATTU DEVANAND.J., 3/4
dn Accordingly, the Civil Revision Petition is closed. No costs.
09.07.2024 dn Index : Yes / No Internet : Yes / No To The Commissioner, Coimbatore City Municipal Corporation, Big Bazaar Street, Coimbatore -641 001 C.R.P. (NPD)No.1383 of 2021 4/4