The Madras Secretariat Co- v. Area Engineer
In the High Court of Judicature at Madras Dated : 11.8.2016 Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.28132 of 2016 & WMP.No.24270 of 2016 The Madras Secretariat Cooperative Building Society Limited, rep.by its Secretary Mr.John Alagudurai
...Petitioner
Vs 1.The Area Manager, Area VI, Chennai Metro Water Supply & Sewerage Board, Perambur, Chennai-11.
2.The Chennai Metro Water Supply & Sewerage Board, rep.by its Chairman, Chintadripet, Chennai-2.
3.The Secretary to Government, Municipal Administration & Water Supply Department, Fort.St.George, Chennai-9.
4.The Commissioner, Corporation of Chennai, Ripon Buildings, Chennai-3.
...Respondents
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records culminating in the 1st respondent's impugned order bearing Lr.No. CMMWSSB/AREA VI/SPL.2015 dated 7.12.2015 issued to the petitioner, quash the same and forbear the respondents from seeking recovery of enhanced property tax and water tax and sewerage tax until the annual value
of the said property is determined in accordance with law. For Petitioner :
Mr.P.Rajkumar Pandian For Respondents 1 & 2 : Mr.M.Jothikumar For Respondent-3 :
Mr.S.Diwakar, SGP For Respondent-4 :
Mrs.Karthika Ashok
ORDER
Mr.M.Jothikumar, learned Standing Counsel accepts notice for respondents 1 and 2. Mr.S.Diwakar, learned Special Government Pleader accepts notice for the third respondent. Mrs.Karthika Ashok, learned Standing Counsel accepts notice for the fourth respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.
2. The petitioner is a cooperative society, registered under the provisions of the Tamil Nadu Cooperative Societies Act and it is running a matriculation school in an area earmarked in the housing layout promoted by the petitioner society. The said property was assessed to property tax and a notice of new assessment in Form No.6 was issued on 22.12.2014. In the said notice, the annual value of the property was fixed at Rs.4,06,562/- and the half yearly property tax was determined at Rs.50,415/-. Further, since the educational institution is owning the property in dispute, the Corporation of Chennai exempted the petitioner from payment of property tax. However, the notice in Form No.6 states that the said assessment is only for collection of water and sewerage tax.
3. According to the petitioner, this fixation itself is on the higher side and it has been done without following proper method of assessment. In this regard, the petitioner has filed an appeal petition before the fourth respondent on 16.6.2016, which is still pending consideration. In the meantime, based on the revised property tax assessment, respondents 1 and 2 demanded the enhanced water and sewerage tax and have called upon the petitioner to clear the entire dues within a period of 15 days. Challenging the said demand issued by respondents 1 and 2, the petitioner is before this Court.
4. Though the demand is dated 7.12.2015, it appears that since action is proposed for disconnection of water supply and sewerage connection, the petitioner rushed to this Court. It is seen that the notice of new assessment in Form No.6 was issued to the petitioner on 22.12.2014. Normally, the assessee would be granted an opportunity to file an appeal or raise his objections against fixation. However, this opportunity was not specifically stated in the notice in Form No.6 dated 22.12.2014. Nevertheless, the petitioner presented an appeal petition to the fourth respondent on 16.6.2016, which is shown to have been received by the office of the fourth respondent on 20.6.2016, vide postal acknowledgement card. In such circumstances, before the said appeal petition is disposed of, respondents 1 and 2 should not demand water and sewerage tax at the enhanced rate.
T.S.SIVAGNANAM,J RS
5. In the light of the above, the writ petition is disposed of with a direction to respondents 1 and 2 to keep in abeyance the impugned demand issued till the disposal of appeal petition sent by the petitioner to the fourth respondent. Further, the fourth respondent is directed to consider the petitioner's appeal petition dated 16.6.2016, conduct an inspection of the building after notice to the petitioner and thereafter, redo the assessment of property tax in accordance with law after affording an opportunity of personal hearing to the petitioner. The above direction shall be complied with by the fourth respondent within eight weeks from the date of receipt of a copy of this order. Till orders are passed afresh in terms of the above directions, the petitioner shall continue to pay the water and sewerage tax at the prerevised rate without fail. No costs. Consequently, the above WMP is closed. 11.8.2016 Internet : Yes To 1.The Area Manager, Area VI, Chennai Metro Water Supply & Sewerage Board, Perambur, Chennai-11.
2.The Chairman, Chennai Metro Water Supply & Sewerage Board, Chintadripet, Chennai-2.
3.The Secretary to Government, Municipal Administration & Water Supply Department, Fort.St.George, Chennai-9. 4.The Commissioner, Corporation of Chennai, Ripon Buildings, Chennai-3. WP.No.28132 of 2016 & WMP.No.24270 of 2016