D.Palani v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.03.2015

CORAM

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN W.P.Nos.9069 and 9070 of 2015 D.Palani S/o.A.Dhamodaran ... Petitioner in W.P.No.9069/15 D.Panneer Selvam S/o.A.Dhamodaran ... Petitioner in W.P.No.9070/15 vs.

1. The Commissioner, Corporation of Chennai, Chennai.

2. The Assistant Revenue Officer, Revenue Department, Zone XII, Corporation of Chennai, New Street, Alandur, Chennai - 600 016.

... Respondents in both W.Ps.

Writ Petitions filed under section 226 of the Constitution of India to issue a Writ of Mandamus directing the first respondent herein to consider and pass orders on the appeals dated 13.08.2014 submitted by the petitioners for reassessment of property tax in respect of their property situated at Nos.3/1 and 3/2, Pazhandiamman Koil Street, Adambakkam, Chennai - 600 088.

For Petitioner : Mr.A.Bharathi For Respondent : Mr.B.B.Senthilkumar ***** C O M M O N O R D E R Heard Mr.A.Bharathi, learned counsel for petitioner and Mr.B.B.Senthilkumar, learned Standing Counsel for respondents. With the consent of both the parties, these writ petitions are taken up for final disposal at the admission stage itself.

2. Petitioners have filed these writ petitions seeking a direction to the first respondent herein to consider and pass orders on the appeals dated 13.08.2014 submitted by the petitioners for reassessment of property tax in respect of their property situated at Nos.3/1 and 3/2, Pazhandiamman Koil Street, Adambakkam, Chennai - 600 088.

3. Petitioners are residing in the above said premises. Petitioners had paid sums of Rs.956/- and Rs.1,912/- respectively towards half-yearly property tax on 20.11.2012. Thereafter, petitioners obtained permission to demolish their old buildings as also obtained Building Plan Approval and constructed new buildings. The second respondent has issued new assessment notices dated 22.07.2012 and 17.07.2013 demanding sums of Rs.41,930/- and Rs.31,668/- as property tax. Challenging the same, petitioners preferred appeals before the first respondent to re-assess the same and they are pending. Hence, the present writ petitions.

4. Considering the submissions made, this Court directs the first respondent to dispose of the appeals of the petitioners on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. It is open to the appellate authority to take into account the delay, if any, in filing the appeals. This Court has not rendered any finding with regard to the merits of the matter or question of delay, if any. These Writ Petitions are disposed of with the above direction. No costs.

gm -s/d- Assistant Registrar(CS-II) Dt:8/4/2015 True Copy Sub-Assistant Registrar To 1.The Commissioner, Corporation of Chennai, Chennai.

2.The Assistant Revenue Officer, Revenue Department, Zone XII, Corporation of Chennai, New Street, Alandur, Chennai - 600 016.

+ 2 ccs to Mrs.A.Bharathi, Advocate sR 17877 + 1 cc to Mr.B.B.Senthil Kumar, Advocate SR 17742. rj(co) prk9/4 W.P.Nos.9069 and 9070 of 2015