Shrimathi Devkunvar Nanalal v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.10.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.9773 of 2020 and WMP. Nos.11898 of 2020 Shrimathi Devkunvar Nanalal Bhatt Vaishnav College for Women (Autonomous) Rep. by its Secretary Chrompet Chennai 600 044.
..Petitioner Vs.
1 The State of TamilNadu Rep. by secretary to Government Municipal Administration Rural Development Panchayats and Panchayat Unions Poverty alleviation Programmes Rural 2 The Commissioner of Municipal Administration Ezhilagam Annex Building VIth Floor Chepauk Chennai 600 005.
3 Pallavaram Municipality Rep. by its Commissioner Chennai 600 043.
.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Declaration to declare that the warrant notices for Assessment No.007/025/01039 of the petitioner college under impugned warrant notices dated 06/12/2018 01/02/2019 04/06/2019 27/02/2020 and 11/03/2020 on the file of the 3rd respondent as null and void illegal and unconstitutional in so far as the petitioner educational institution is concerned. For Petitioner : Mr.K.Shakespeare For Respondents : Mr.P.Srinivas,
Special Government Pleader
O R D E R
Mr.P.Srinivas, learned counsel appearing for R3 would fairly submit that the impugned demand notices do not appear to have been preceded by preassessment notices or orders of assessment.
2. In the light of the aforesaid the impugned demands are quashed. The Commissioner, Pallavaram Municipality Assessment Circle/R3 is at liberty to issue notice to the petitioner, hear its submissions and pass orders of assessment in accordance with law.
3. The Writ Petition is allowed. Consequently, connected Miscellaneous Petition is closed. No costs.
06.10.2020 Rkp Index:Yes Internet:Yes Speaking order To 1 The State of TamilNadu Rep. by secretary to Government Municipal Administration Rural Development Panchayats and Panchayat Unions Poverty alleviation Programmes Rural 2 The Commissioner of Municipal Administration Ezhilagam Annex Building VIth Floor Chepauk Chennai 600 005.
3 Pallavaram Municipality Rep. by its Commissioner Chennai 600 043.
Dr.ANITA SUMANTH, J.
rkp W.P. No.9773 of 2020 and WMP. Nos.11898 of 2020 06.10.2020