Mrs. Theresa Chellakumar v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.07.2017

CORAM

THE HON'BLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.18648 of 2017 and W.M.P.No.20185 of 2017 Mrs.Theresa Chellakumar, No.5A Siyathamman Koil Street, North Korattur, Chennai 600 076.

... Petitioner Vs.

1.The Commissioner, Corporaion of Chennai, Rippon Buildings, Chennai 600 003.

2.The Assistant Revenue Officer, Revenue Department, Division-7, Chennai Corporation, Ambattur, Chennai 600 053.

3.The Thasildar, Chennai Metro Water and Sewerage Board, Division No.7, No.1, Krishna Nagar, Ambattur, Chennai.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the first respondent pertaining to new assessment notice No.6 dated 22.10.2015, comprised in Bill No.11934 Ward No.83, Zone No.7 and the consequential order of second respondent dated 23.12.2016 in letter No.k.m7.t.Je.f.vz.m2/2016/2017 pertaining to petitioner's property at No.5A, Siyathamman Koil Street, North Korattur, Chennai 600 076 and quash the same and consequently direct the respondents to fix the property tax in accordance with the provisions of the Chennai City Municipal Corporation Act 1919 for the aforesaid property.

For Petitioner : Mr.S.Thankasivan For Respondents : Mr.T.C.Gopala Krishnan (for R1 & R2) Mr.M.Jothikumar (for R3)

O R D E R

Heard Mr.S.Thankasivan, learned counsel for the petitioner and Mr.T.C.Gopala Krishnan, learned Standing Counsel appearing for the respondents 1 and 2 and Mr.Jothikumar, learned counsel appearing for the third respondent. With the consent on either side, the writ petition itself is taken up for disposal.

2. The petitioner has filed this writ petition challenging the notice in Form No.6 dated 22.10.2015 and the consequential demand raised by the second respondent dated 23.12.2016. The petitioner constructed a house at Door No.5A, Siyathamman Koil Street, North Korattur, Chennai-600 076, in the year 2012 and it was assessed to property tax by the then Ambattur Municipality in the year 2015. The area where the petitioner's property is situated has now been annexed to the Greater Chennai Corporation and the impugned notice dated 22.10.2015 was issued to the petitioner in Form No.6, proposing to fix the annual value of the building at Rs.2,07,210/-and the half-yearly tax at Rs.17,680/- with effect from II/2011-2012.

3. According to the petitioner, the proposed assessment is exorbitant as there is no infrastructure facilities provided by the Chennai Corporation like water connection, no sewerage connection, no proper roads, no drainage or storm water drain etc., and the petitioner's property is located two kilometers away from the Main Road as well as the Railway Line. The petitioner would state that to reach the Main Road and to access the common facilities like Post Office, Milk Booth etc., the petitioner has to walk for more than two kilometers.

4. In this regard, the petitioner has stated to have submitted her objections to the impugned notice, but inspite of the same, warrant notice has been issued to the second respondent threatening to take distraint proceedings against the petitioner. Though the petitioner stated that she has filed his objections to the impugned notice dated 22.10.2015, the copy of the same has not been filed before this Court nor there is a specific averment in the affidavit as to on what date, objection has been filed.

5. Be that as it may. Notice in Form No.6 is a notice of new assessment. Therefore, at best, the notice can be only a pre-assessment notice and therefore, the petitioner is entitled to give her objections in the form of an appeal to the Commissioner of Corporation as mentioned in the notice. After objections are given, the respondent Corporation should inspect the petitioner's building and thereafter only, determine the annual value and consequently the half-yearly tax. Record of the proceedings shows that such procedure was not followed and the warrant notice has been issued. The

petitioner is also partly to be blamed as she has not filed the objections or appeal as against the Form No.6 notice. The petitioner has been paying property tax as assessed by the then Ambattur Municipality and arrears have been cleared upto the year 2014-15.

6.In the light of the above, instead of setting aside the notice dated 22.10.2015, this Court directs the petitioner to submit her objections/appeal to the first respondent against the proposed enhancement within a period of fifteen days from the date of receipt of copy of this order. On receipt of the objections, the proper Officer of the respondent Corporation shall cause an inspection of the petitioner's building after notice to the petitioner, ascertain the nature of construction etc., and thereafter proceed to determine the annual value of the building and consequently the half-yearly property tax. Till such procedure is completed, the respondent shall not take any coercive action against the petitioner and the petitioner shall clear entire arrears of property tax at the old rate, i.e. the rate fixed by the then Ambattur Municipality.

7.With the above direction, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is also closed.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar gsk To 1.The Commissioner, Corporaion of Chennai, Rippon Buildings, Chennai 600 003.

2.The Assistant Revenue Officer, Revenue Department, Division-7, Chennai Corporation, Ambattur, Chennai 600 053.

3.The Thasildar, Chennai Metro Water and Sewerage Board, Division No.7, No.1, Krishna Nagar, Ambattur, Chennai.

+1cc to Mr.S.Thankasivan, Advocate SR.No.51310 +1cc to Mr.S.Thansivan, Advocate SR.No.51767 +1cc to T.C.GopalaKrishnan, Advocate SR.No.51635 W.P.No.18648 of 2017 RR(CO) GN(10/08/2017)