M.Gagan Bothra v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.10.2021
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.No.21552 of 2021 (Through Video Conferencing) Mr. M.Gagan Bothra ... Petitioner Vs
1. The Commissioner Revenue Department Corporation of Chennai Rippon Building, Chennai-600 003.
2. The Assistant Revenue Officer Corporation of Chennai Zone -5, Ward No.57, Anna Pillai Street Sowcarpet, Chennai.
... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, directing the 1st respondent by way of a writ of mandamus or any other appropriate writ, direction or order in the nature of a writ dispose of the representation dated 16.09.2021 within the time frame fixed by this Hon'ble Court.
For Petitioner : Mr.N.Gagan Bothra For Respondents : Ms.S.Vaitheeswari For R1 and R2 Standing Counsel for Chennai Corporation.
ORDER
The writ petitioner is before this Virtual Court representing the matter in person i.e., party in person, case file placed before me brings to light that necessary permission
has been granted to the writ petitioner to appear in person by the Hon'ble Committee concerned.
2. Be that as it may, captioned matter pertains to levy, demand and collection of property tax under Chennai City Municipal Corporation Act, 1919 ( which was earlier known as Madras City Municipal Act, 1919) and as per the taxation Rules therein which form schedule IV of the said Act. 3.Notwithstanding very many averments and grounds raised in the writ affidavit, as the prayer in the captioned writ petition is short and simple, the writ petitioner drew the attention of this Court to page no. 16 of the typed set of papers which is a print out of the download from the official website of the Chennai Corporation.
4. Adverting to the above download/print out writ petitioner points out that half-yearly property tax qua said property has been enhanced from 27,285/- to 72,805/- with effect from 01.04.2009. Ms.S.Vaitheeswari, learned standing counsel for Chennai Corporation, accepts notice on behalf of both the respondents, submits on instructions that a provisional notice qua revision i.e., aforementioned revision has been sent but only a soft-copy is available. Learned Standing Counsel submits that it is necessary to examine the same before asserting the position as to whether this provisional notice has been served to the writ petitioner. The Learned Standing Counsel cannot be found fault with as the matter is in the Admission Board. To be noted writ petitioner asserts that no provisional petition was ever served on him, his late father or on his tenant. This submission is recorded.
5. As there is a factual controversy, this Court deems it appropriate to accede to the simple prayer of writ petitioner i.e., disposal of this representation dated 16.09.2021 which reads as as follows:
6. Learned Standing Counsel submits that the above representation will be disposed of within a fortnight from today i.e., on or before 20.10.2021. The proceedings/order disposing of writ petitioner's 16.09.2021 representation shall be served on the writ petitioner, under due acknowledgement within three working days from the date of disposal by the second respondent. Though obvious, it is made clear that the representation shall be disposed of on its own merits and in accordance with law, i.e., on the merits of the representation however owing to the factual controversy,considering the peculiar facts and circumstances of this case, any coercive action with regard to enhancement with effect from 01/09/2010 shall be post disposal of the representation and subject to the disposal of the representation, though obvious it is made clear that any arrears pertaining to the period prior to the revision will proceed in accordance with law. Captioned Writ Petition disposed of on above terms. There shall be no order as to costs.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar nst To
1. The Commissioner Revenue Department Corporation of Chennai Rippon Building, Chennai-600 003.
2. The Assistant Revenue Officer Corporation of Chennai Zone -5, Ward No.57, Anna Pillai Street Sowcarpet, Chennai.
+1cc to M/s.Vaithieswari, Advocate, S.R.No.52855 W.P.No.21552 of 2021 GJ(CO) SB(01/11/2021)