Chetan Agarwal v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.10.2015

CORAM

THE HON'BLE MR. JUSTICE N.KIRUBAKARAN W.P.No.30967 of 2015 and M.P.No.1 of 2015 Chetan Agarwal ..Petitioner Vs.

1. The Commissioner, Park Town, Chennai - 600 003.

2. The Zonal Officer, 266, Tondiarpet High road, Old Washermenpet, Near Manikoondu, Chennai - 600 021.

3. The Assistant Revenue Officer, Ward No.35, Kodungaiyur, Chennai - 118.

..Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of mandamus directing the first respondent to dispose of the representation of the petitioner dated 24.3.2015. For Petitioner :

Mr.S.Pugalenthi For Respondents :

Mr.T.C.Gopalakrishnan

ORDER

The petitioner is owning a property at No.81(22), Kamaraj Salai, Chinna Kodungaiyur, Kodungaiyur, Chennai. He put up a construction in 1972 to an extent of 4000 sq.ft., and subsequently, it has been expanded to 10,600 sq.ft. From 2009 onwards, the petitioner has been paying tax at the rate of Rs.10,557/- per half year. The respondent by virtue of fresh assessment dated 18.2.2015 increased the tax from Rs.10,557/- to 56,825/- with retrospective effect for

the first half year 2009-10. Objecting the same, the petitioner has preferred an Appeal on 24.3.2015 and no order has been passed thereon, which compelled the petitioner to come before this Court.

2. Heard Mr.S.Pugalenthi, learned counsel appearing for the petitioner and Mr.T.C.Gopalakrishnan, learned counsel appearing for the respondents.

3. Taking into consideration against the revised tax, Appeal is maintainable before the first respondent and the petitioner has rightly approached the first respondent by representation dated 24.3.2015, it is appropriate to direct the first respondent to dispose of the same on merits and in accordance with law within a period of two weeks from the date of receipt of a copy of this order. Till the representation/appeal is disposed of, there shall be no coercive steps by the respondent.

4. With the above observation, the Writ Petition is disposed of. No costs. The connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(co) //True copy// Sub Assistant Registrar asvm To

1. The Commissioner, Park Town, Chennai - 600 003.

2. The Zonal Officer, 266, Tondiarpet High road, Old Washermenpet, Near Manikoondu, Chennai - 600 021.

3.The Assistant Revenue Officer, Ward No.35, Kodungaiyur, Chennai - 118.

+1 cc to Mr.S.Pugalenthi ,Advocate(sr.53341) +1 cc to Mr.T.C.Gopalakrishnan,Advocate(sr.53369) W.P.No.30967 of 2015 and M.P.No.1 of 2015 TEJ(co) cp 12/10/2015