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Madras High CourtWP/7049/2011disposed of

Mr.P.V.Jacob v. The Commissioner

2016-08-05Honourable Mr Justice T. S. Sivagnanam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 05.08.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.7049 of 2011 & M.P.No.2 of 2011 Mr.P.V.Jacob, .. Petitioner

Versus

1. The Commissioner, Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

2. The Revenue Officer, Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

3. Taxation Appellate Tribunal Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

.. Respondents Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus to call for the records culminating in the second respondent's orders of enhancement of assessment of property tax for the Petitioner's said premises [Assessment No. 070/00196 in Zone 5] from Rs.3,458.10/- to Rs.4,554/- for the half-year, I/1983-84; and to Rs.8012/- from the half-year, II/1984-85; and to Rs.19,672/- from the half-year, II/1998-99 (collectively, the 'impugned Orders') and to quash the aforesaid impugned orders and consequently, direct the respondents to continue to collect the tax at the old rate.

For Petitioner :

Mr.K.F.Manavalan For Respondents :

Dr.C. Ravichandran Standing Counsel

O R D E R

Heard Mr.K.F.Manavalan, learned counsel appearing for the petitioner and Dr.C.Ravichandran, learned Standing Counsel for the respondents.

2. The petitioner seeks for issuance of a Writ of Certiorari to quash the property tax demand, which is in fact, a print out of the statement of demand, as notified in the official website of the Corporation of Chennai.

3. The demand of property tax is from 01/1993-94 onwards till 2/2010-11. The petitioner's case is that during 1985, a demand was issued for 1/1983-84 to 1/1985-86. He has approached the City Civil Court and filed a Suit in O.S.No.8196 of 1985 and the Suit was decreed by judgment and decree dated 24.10.1986. Thereafter, the petitioner had once again approached the City Civil Court, alleging that the Metro Water had threatened disconnection of water and sewerage connection. Subsequently, when there was a threat to evict the tenants in the property, they made a payment of Rs.2,63,500/- being 50% of the demand of property tax of Rs.5,27,000/-.

4. The grievance of the petitioner is that without furnishing any particulars as to how the property tax has been arrived at, the respondents are initiating coercive steps to recover the amount.

5. Counter affidavit filed by the respondent shows that the part of the property is used for residential purpose and a part of the property as non-residential purpose and there is a tenant in the property. According to the respondent, the arrears of property tax is Rs.5,66,960/-, though this amount is mentioned, the counter affidavit does not specifically state as to the period for which this tax is in arrears. In paragraph No.12 of the counter affidavit, it is stated that the tax arrears have accumulated to the tune of Rs.5,27,000/- upto 2/2010-11. Thus, the counter affidavit is of little assistance to the case, as it is bereft of particulars.

6. In the light of the above, the Writ Petition is disposed of, forbearing the respondents from taking any coercive steps against the petitioner for recovering the balance amount of tax, as the petitioner has already paid 50% of the amount of tax arrears and the respondents are directed to issue notice to the petitioner, clearly setting out the period for which the arrears of tax are demanded and the method of calculation. On receipt of the said notice, the petitioner is entitled to submit his objections, after which, the respondents shall decide the matter on merits and in accordance with law. The above said exercise shall be complied with by the respondent, within a period of four weeks from the date of receipt of a copy of this order. It is needless to state that the petitioner cannot claim the plea of limitation, especially, during the period when the Writ Petition was pending.

With the above direction, the Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

r n s s/d- Assistant Registrar(CS-V) True Copy Sub-Assistant Registrar To

1. The Commissioner, Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

2. The Revenue Officer, Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

3. Taxation Appellate Tribunal Corporation of Chennai, Rippon Buildings, Chennai - 600 003.

mp1(co) prk26/8 W.P.No.7049 of 2011 & M.P.No.2 of 2011