Madras High CourtWP/19295/2020disposed of

Hotel Jaya Puspham Pvt Ltd v. The Commissioner

2020-12-18Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.12.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.19295 of 2020 and WMP. No.23885 of 2020 Hotel Jaya Pushpam Pvt Ltd., Rep. by its Managing Director, J.Ashok

...Petitioner

1. The Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai - 600 003.

2. The Revenue Officer, Zone No.10, Corporation of Chennai,

3. The Assistant Revenue Officer, Ward No.127, Corporation of Chennai,

...Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus to direct the 1st respondent to consider the petitioners representation dated 18.02.2019 for revising the proeprty tax issued by the 1st respondent in notice No.7/18-19/129802 dated 31.01.2019 within stipulated period.

For Petitioner : Mr.M.Sathish Kumar For Respondents :

Mr.K.Rajasrinivas, Standing Counsel

O R D E R

Mr.K.Raja Shrinivas, learned Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter finally. By consent expressed by both learned counsel, this matter is disposed finally at this stage.

2. The challenge in this writ petition is to a demand of property tax that has been raised as early as in January 2018 in respect of the property at Hotel Jayapushpam Pvt. Ltd., 1131(19) Inner Ring Road, Jawaharlal Nehru Salai, Koyambedu, Chennai, 600

107. According to the petitioner, a representation has been filed as early as on 18.02.2019 seeking some relief in the matter of remittance of property tax demand.

3. On instructions, Mr.Shrinivas states that this representation has been disposed on 09.04.2019 adverse to the petitioner and this order has attained finality. Since the petitioner seems to be unaware of this order, let a copy of the same be furnished yet again to enable the petitioner to take steps against the same, if it is so inclined, within a period of two weeks from date of receipt of a copy of that order.

4. As far as representation dated 28.09.2020 is concerned, again seeking relief in the remittance of property tax citing the on-going Covid pandemic, according to Mr.Shrinivas, this representation has not been received. Thus, the petitioner is permitted to approach the respondents by way of a fresh representation seeking relief and such representation, if filed within a period of two (2) weeks from today, shall be disposed after hearing the petitioner within a period of four (4) weeks from date of receipt of the same.

5. With the aforesaid directions, this writ petition is disposed. Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar sl To

1. The Commissioner, Greater Chennai Corporation, Ripon Buildings, Chennai - 600 003.

2. The Revenue Officer, Zone No.10, Corporation of Chennai,

3. The Assistant Revenue Officer, Ward No.127, Corporation of Chennai, +2cc to Mr.D.Nagesh Babu, Advocate, S.R.No. 41873 W.P. No.19295 of 2020 and WMP. No.23885 of 2020 AJB(CO) GN(19/01/2021)