Madras High CourtWP/23111/2023disposed of

Arunachalam.R v. The Commissioner

2023-08-07Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.08.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.22661 of 2023 Arunachalam.R ... Petitioner Vs.

1.The Commissioner, Maraimalar Nagar Municipality, Maraimalar Nagar, Chengalpet - 603 209.

2.The Director of Municipal Administration, Commissionerate of Municipal Administration, MRC Nagar, Raja Annamalaipuram, Chennai - 600 028.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order of demand notice vide Assessment No.020/010/901047 dated 07.07.2023 on the file of the first respondent and quash the same. Page No. 1 of 4

For Petitioner : Ms.K.Rathinavalli For Respondents : Mr.J.C.Durairaj Additional Government Pleader

ORDER

Mr.J.C.Durairaj, learned Additional Government Pleader takes notice on behalf of the respondents.

2. This Writ Petition is being disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.

3. This Writ Petition is prima facie not maintainable. The petitioner has purchased property from one R.Arjun Durai vide Sale Deed dated 26.02.2016. The petitioner is therefore liable to pay tax for the period commencing from March 2017-2018 up to date.

Page No. 2 of 4

4. Prima facie, the petitioner is liable to tax for the period after the purchase of property from the previous owner. Be that as it may, the petitioner is directed to give a fresh representation to the respondents giving particulars of the admitted tax.

5. The respondents shall consider the petitioner's representation and dispose the same on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order.

6. This Writ Petition is disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. 07.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 3 of 4

C.SARAVANAN, J.

arb To 1.The Commissioner, Maraimalar Nagar Municipality, Maraimalar Nagar, Chengalpet - 603 209.

2.The Director of Municipal Administration, Commissionerate of Municipal Administration, MRC Nagar, Raja Annamalaipuram, Chennai - 600 028.

and W.M.P.No.22661 of 2023 07.08.2023 Page No. 4 of 4