Mrs.Thangam Raja, v. The Commissioner,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.08.2021

CORAM:

THE HONOURABLE Mr.JUSTICE S.M.SUBRAMANIAM W.P. No. 29027 of 2016 Thangam Raja ...

Petitioner Vs.

The Commissioner, Tambaram Municipality, Chennai 600 045 ...

Respondent Prayer: Writ petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus to direct the respondent to reassess the property tax of the petitioner property at Old No.12, New No.60, Ramasamy Street, West Tambaram, Chennai 45 based on the petitioner's representation dated 25.07.2016.

For Petitioner : Mr.B.Sivakumar For Respondent : Mr.P.Srinivas

O R D E R

The relief sought for in the writ petition is to direct the respondent to reassess the property tax of the petitioner's property at Old No.12 New no.60 Ramasamy Street, West Tambaram, Chennai, based on the petitioner's 1/4

representation dated 25.07.2016.

2.The petitioner states that her husband Late.Ella Rajamanickam purchased the house and land at Old No.12, New No.60 Ramasamy Street, West Tambaram, Chennai 45. The husband of the petitioner constructed a building in the said land, after demolishing the old house. The respondent assessed the property tax initially at Rs.501/-, however, immediately for the 1st half of 199798, the tax was assessed at Rs.21,790/-. The petitioner states that the property tax assessment was arbitrarily made and the actual assessment by following the Rules are not considered. This apart, the petitioner claims that the civil Court passed a decree on 26.02.2008 in O.S.No.99/2000 and further the first appellate Court passed a decree in A.S.No.17/2009 dated 21.02.2011. These factors are also to be considered for the assessment of property tax.

3. This being the submission made, the respondent is directed to consider the representation submitted by the writ petitioner on 25.07.2016 and pass an order on the property tax assessment on merits and in accordance with law and by affording an opportunity to the writ petitioner, as expeditiously as possible, preferably within a period of four months from the date of receipt of a 2/4

copy of this order. The petitioner is directed to submit a copy of the representation along with all relevant documents to the respondent enabling them to consider the same.

4. The writ petition stands disposed of. No costs. 06.08.2021 Index : Yes/No Internet : Yes Speaking Order/Non-speaking Order RR To The Commissioner, Tambaram Municipality, Chennai 600 045 3/4

S.M.SUBRAMANIAM, J.

RR W.P.No. 29027 of 2016 06.08.2021 4/4