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Madras High CourtWP/18064/2020dismissed

D.Ramamoorthy v. The Chairman

2023-03-27Honourable Dr Justice Anita Sumanth8 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 27.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.18064, 18059, 17817 & 18060 of 2020 & WMP.Nos.22103, 22439, 22441, 22443, 22430, 22431, 22432, 22433, 22435 & 22434 of 2020 1.D.Ramamoorthy 2.Indira Ramamoorthy ... Petitioners in the above W.Ps Vs 1.The Chairman & Managing Director Chennai Metropolitan Water Supply & Sewerage Board No.1 Pumping Station Road, Chintadripet, Chennai 600002.

2. The Finance Director, Chennai Metropolitan Water Supply & Sewerage Board No.1 Pumping Station Road, Chintatripet, Chennai 600002.

3. The Senior Accounts Officer, CMWSSB New Area IX Office, No.1 Ranga Road, Abhiramapuram, Chennai 600018.

4. The Senior Engineer, CMWSSB New Area IX Office, No.1 Ranga Road Abiramapuram, Chennai 600018.

5. The Commissioner, Greater Chennai Corporation Ripon Buildings, Chennai 600003.

6. The Assistant Revenue Officer, Zone - IX, No.1 Lake Area, 4th Cross Street Nungambakkam, Chennai 600034.

Pg.No.1 of 8

... Respondents in the W.P.Nos.18064, 18059 & 18060 of

1. The Commissioner, Greater Chennai Corporation Ripon Buildings, Chennai 600003.

2. The Assistant Revenue Officer, Zone - IX, No.1 Lake Area, 4th Cross Street Nungambakkam, Chennai 600034.

Respondents in the W.P.No.17817 of 2020 PRAYER in W.P.Nos.18064 of 2020: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records, pertaining to the 1 No of Demand Notices (as on Sep.19, 2020), dated 19-Sep. 2020, on the file of the 3rd respondent, for the single property jointly owned by the petitioners, bearing New Door No.4 (Old door Nos.319/1 to 319/14) Valluvar Kottam High Road, Nungambakkam, Chennai 600034, quash the same and to direct the respondent Nos. 3 and 4, to assess the Water Supply/Sewerage Service Charges and Water and Sewerage Tax, on par with the proportionate share of the Property Tax, as a single property bearing New Door No.

4 Valluvar Kottam High Road, Nungambakkam, Chennai 600034, in pursuant to the Single property tax assessment order/demand bearing No.6/16-17/70701 dated 02.02.2017 on the file of the 4th respondent. PRAYER in W.P.No.18059 of 2020: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records, pertaining to the 10 Nos. of Demand Notices (as on Sep.18, 2020), dated 18-Sep. 2020, on the file of the 3rd respondent, for the single property jointly owned by the petitioners, bearing New Door No.4 (Old door Nos.319/1 to 319/14) Valluvar Kottam High Road, Nungambakkam, Chennai 600034, quash the same and to direct the respondent Nos.

3 and 4, to assess the Water Supply/Sewerage Service Charges and Water and Sewerage Tax, on par with the proportionate share of the Property Tax, as a single property bearing New Door No.4 Valluvar Kottam High Road, Nungambakkam, Chennai 600034, in pursuant to the Single property tax assessment order/demand bearing No.6/16-17/70701 dated 02.02.2017 on the file of the 4th respondent.

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PRAYER in W.P.No.18060 of 2020: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records, pertaining to the 4 Nos. of Demand Notices (as on Sep.19, 2020), dated 19-Sep. 2020, on the file of the 3rd respondent, for the single property jointly owned by the petitioners, bearing New Door No.4 (Old door Nos.319/1 to 319/14) Valluvar Kottam High Road, Nungambakkam, Chennai 600034, quash the same and to direct the respondent Nos. 3 and 4, to assess the Water Supply/Sewerage Service Charges and Water and Sewerage Tax, on par with the proportionate share of the Property Tax, as a single property bearing New Door No.4 Valluvar Kottam High Road, Nungambakkam, Chennai 600034, in pursuant to the Single property tax assessment order/demand bearing No.6/16-17/70701 dated 02.02.2017 on the file of the 4th respondent.

PRAYER in W.P.No.17817 of 2020: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the first respondent, to give retrospective effect from I-2004-2005, for the Assessment of Property Tax for the property bearing door new No.4 (Old Nos.319/1 to 319/14 ) Nungambakkam High Road, Chennai 600034, in Pg.No.3 of 8

pursuant to the Order No.N/09/110/16-17/3461 dated 1.2.2017 on the file of the first respondent as referred in the Notice bearing No.6/16-17/70701 issued by the first respondent, based on my representation dated 30.9.2020. For Petitioners In all W.Ps.

: Mr.A.Athimoolam For Respondents in W.P.Nos.18064, 18059 & 18060 of 2020 :Mrs.V.Vijayalakshimi (R1 to R4) Mr.G.T.Subramanian (R5 & R6) in W.P.No.17817 of 2020:Mr.G.T.Subramanian (R5 & R6) C O M M O N O R D E R Heard Mr.A.Athimoolam, learned counsel for the petitioners, Mr.G.T.Subramanian, learned counsel for Greater Chennai Corporation and Mrs.V.Vijayalakshimi, learned counsel for Chennai Metropolitan Water Supply & Sewerage Board.

2. In W.P.No.17817 of 2020, the petitioner seeks mandamus directing the Commissioner, Greater Chennai Corporation to give retrospective effect to an assessment of property tax in respect of the property bearing new No.4 (Old Nos.319/1 to 319/14 ) Nungambakkam High Road, Chennai 600034('Property Pg.No.4 of 8

in question'), pursuant to order dated 01.02.2017 passed by the 1st respondent. In fact, the very same request has been made before the Assistant Revenue Officer on 09.03.2015 and has come to be considered by the respondent in order dated 02.02.2017, as stated in the counters at paragraphs 6 & 7 reading as follows:

" 6. I submit that the petitioners purchased the piece of properties in various sale deeds with respect to properties at Door No.319/1 to 319/14 Nungambakkam High Road, Chennai - 600 034. After purchase of the properties the petitioners herein have given representation to club the individual assessments vide Bill No.09-110-05874-000, 09-110-05824-000, 09110-05714-000, 09-110-05886-000, 09-110-05647000, 09-110-05892-000, 09-110-05604-000, 09-11005909-000, 09-110-05713-000, 09-110-05669-000, 09-110-05570-000, 09-110-05712-000, 09-11005751-000 and 09-110-05816-000 into one assessment in their name. I further submit that after scrutinizing their application a Form-6 Notice was given clubbing all the Assessments into one vide Bill No. 09-11012361-000 w.e.f. 2/2015-2016 onwards vide order dated 02.02.2017 and the same was communicated to the petitioners.

7. I submit that the petitioners property has been assessed and property tax has been levied to the petitioners property by floor wise and the extent of the same is extracted below;

Floor Built up Area in Sq.feet Usage Occupancy Type of Construction Base - 1 Non-Residential Owner Permanent Pg.No.5 of 8

Floor Built up Area in Sq.feet Usage Occupancy Type of Construction Ground Non-Residential Tenanted Permanent 1st Floor Non-Residential Tenanted Permanent 2nd Floor Non-Residential Tenanted Permanent 3rd Floor Non-Residential Tenanted Permanent 4th Floor Non-Residential Tenanted Permanent

3. The prayer for clubbing of assessments from 2004 contains no merit as the units have been subject to assessment already vide separate orders. In light of the discussion above, these Writ petitions are dismissed. No costs. Connected Miscellaneous petitions are closed.

4. Writ petitions in W.P.Nos.18064, 18059 & 18060 of 2020 challenges demands of water tax. In light of the order thus passed in W.P.No.17817 of 2020, there is no merit in these Writ petitions as well and the same are dismissed. No costs. Connected Miscellaneous petitions are closed. mpl 27.03.2023 Index : Yes / No Speaking Order / Non Speaking Order To 1.The Chairman & Managing Director Chennai Metropolitan Water Supply & Sewerage Board Pg.No.6 of 8

No.1 Pumping Station Road, Chintadripet, Chennai 600002.

2. The Finance Director, Chennai Metropolitan Water Supply & Sewerage Board No.1 Pumping Station Road, Chintatripet, Chennai 600002.

3. The Senior Accounts Officer, CMWSSB New Area IX Office, No.1 Ranga Road, Abhiramapuram, Chennai 600018.

4. The Senior Engineer, CMWSSB New Area IX Office, No.1 Ranga Road Abiramapuram, Chennai 600018.

5. The Commissioner, Greater Chennai Corporation Ripon Buildings, Chennai 600003.

6. The Assistant Revenue Officer, Zone - IX, No.1 Lake Area, 4th Cross Street Nungambakkam, Chennai 600034.

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Dr.ANITA SUMANTH, J.

mpl W.P.Nos.18064, 18059, 17817 & 18060 of 2020 & WMP.Nos.22103, 22439, 22441, 22443, 22430, 22431, 22432, 22433, 22435 & 22434 of 2020 27.03.2023 Pg.No.8 of 8