M/S.Ampa Housing Development Pvt Ltd v. The Commissioner, Greater
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.08.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.Ampa Housing Development Private Limited, Represented by its Managing Director, New No.349-357, Periyar EVR Salai, Aminjikarai, Chennai - 600 029.
... Petitioner Vs.
1.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai.
2.The Deputy Commissioner (Revenue & Finance), Greater Chennai Corporation, Chennai.
(respondents 1 and 2 are suo moto impleaded by an order of this Court dated 16.08.2024)
3. The Revenue Officer, Corporation of Chennai, No.36B, Pulla Avenue, Aminjikarai, Chennai - 600 030.
... Respondents 1/5
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the respondent to waive off an amount of Rs.44,37,453.78/- (Forty Four Lakhs Thirty Seven Thousand Four Hundred and Fifty Three Rupees - Seventy Eight Paise only) towards property tax as per Government Vacancy Remission for the AMPA Skywalk Mall situate on land bearing Survey Nos.3/2, 3/3, 3/4, 3/5, 3/6 and 4/11, Vadagaram Village in Door No.627, Poonamallee High Road, Aminjikarai, Chennai - 600 029 for the second half of the year 2020-2021.
For Petitioner : Mr.PL.Narayanan For Respondents : M/s.Aswini Devi Standing Counsel
ORDER
This writ petition has been filed for a mandamus to direct the respondent to waive off an amount of Rs.44,37,453.78/- (Forty Four Lakhs Thirty Seven Thousand Four Hundred and Fifty Three Rupees - Seventy Eight Paise only) towards property tax as per Government Vacancy Remission for the AMPA Skywalk Mall situate on land bearing Survey Nos.3/2, 3/3, 3/4, 3/5, 3/6 and 4/11, Vadagaram Village in Door No.627, Poonamallee High Road, Aminjikarai, Chennai - 600 029 for the 2/5
second half of the year 2020-2021 on account of out break of Covid - 19 pandemic.
2. The learned counsel for the respondent submits that the petitioner has given representation only to respondent/Revenue Officer. It is submitted that if such a petition was filed before the Commissioner under Section 105 of the Chennai City Municipal Corporation Act, 1919 and the same will be considered and disposed of merits and in accordance with law.
3. Under these circumstances, this Court is inclined to suo motu implead the Commissioner, Greater Chennai Corporation, Rippon Building as respondent No.1 and The Deputy Commissioner, Greater Chennai Corporation, Chennai as respondent No.2. The sole respondent/Revenue Officer herein shall be arrayed as respondent No.3.
4. This writ petition is disposed of by directing the 3/5
respondent No.1/Commissioner, Greater Chennai Corporation, Rippon Building to consider the request of the petitioner and to pass appropriate orders on merits and in accordance with law. No costs. 16.08.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas To 1.The Commissioner, Greater Chennai Corporation, Rippon Building, Chennai.
2.The Deputy Commissioner (Revenue & Finance), Greater Chennai Corporation, Chennai.
3.The Revenue Officer, Corporation of Chennai, No.36B, Pulla Avenue, Aminjikarai, Chennai - 600 030.
C.SARAVANAN, J.
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