S.M.S.Seeni Mohammed Shariff v. The Commissioenr,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.07.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.21408 and 21410 of 2023 1.S.M.S.Seeni Mohammed Shariff 2.S.V.M.Abdul Salam 3.S.V.M.Rahuma Beevi 4.S.V.M.Mohammed Asia Ummal ... Petitioners Vs.
1.The Commissioner, Greater Chennai Corporation, Rippon Buildings, Park Town, Chennai - 600 003.
2.The Assistant Revenue Officer, Greater Chennai Corporation, Zone Office-V, No.61, Basin Bridge Road, Old Washermanpet, Chennai - 600 021.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in Page No. 1 of 5
relation to Notice No 1: Property Tax General Revision under General Revision Notice No.II/1/22-23/1268613 dated 09.09.2022 under old assessment no.05-056-02643-000 and new assessment no 05-056-002643000 revising the property tax from Rs.39,640/- to Rs.90,185/- and quash the same and direct the first respondent to conduct thorough enquiry after giving affordable opportunity to the petitioner in case of assessment of corporation taxes.
For Petitioners : Mr.J.D.Srikanth Varma For Respondents : Mr.Prithvi Chopda Standing Counsel
ORDER
Mr.Prithvi Chopda, learned Standing Counsel takes notice on behalf of the respondents.
2. Heard the learned counsel for the petitioners and the learned Standing Counsel for the respondents.
3. The petitioners are the owners of the property, who have been issued with General Revision Notice dated 09.09.2022 whereby, the half yearly tax has been enhanced.
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4. The notice itself states that the respective petitioners have to file their objections if any, within 15 days of receipt of the notice before the Regional Deputy Commissioner, Greater Chennai Corporation or it will be assumed that the half yearly tax is accepted.
5. Although the notice is clear, the petitioners may have a case as to whether the enhancement proposed in the impugned notice dated 09.09.2022 is justified or not.
6. Considering the above, this Writ Petition is disposed of at the time of admission, with the consent of the learned Standing Counsel for the respondents by directing the respondents/Regional Deputy Commissioner, Greater Chennai Corporation, to pass a fresh Assessment Order, provided the petitioners file objections, if any, within a period of 15 days from today.
7. In case, the petitioners fail to file any objections within the aforesaid period of 15 days, the respondents/Regional Deputy Commissioner, Greater Chennai Corporation as the case may be are at liberty to proceed against the Page No. 3 of 5
petitioners in accordance with law while demanding arrears of tax from the petitioners. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
27.07.2023 (2/2) Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 1.The Commissioner, Greater Chennai Corporation, Rippon Buildings, Park Town, Chennai - 600 003.
2.The Assistant Revenue Officer, Greater Chennai Corporation, Zone Office-V, No.61, Basin Bridge Road, Old Washermanpet, Chennai - 600 021.
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C.SARAVANAN, J.
arb and W.M.P.Nos.21408 and 21410 of 2023 27.07.2023 (2/2) Page No. 5 of 5