The South Indian Film Chamber Of Commerce v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.11.2024

CORAM:

THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.No.25144 of 2022 The South Indian Film Chamber of Commerce Represented by its Honorary Secretary Ramasami, No.605, Anna Salai, Cinema Centenary Building Phase I, 4th Floor, T.R.Sundaram Avenue, Chennai - 600 006.

...Petitioner

Vs.

1.The Commissioner, Rippon Building, Chennai - 600 003.

2.The Revenue Officer, Rippon Building, Chennai - 600 003.

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3.The Assistant Revenue Officer, Zonal Office IX No.1, Lake Area, 4th Cross Street, Chennai - 600 034.

...Respondents

Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorarified mandamus to call for the records leading to the impugned demand notice of the 3rd respondent dated 13.07.2022 issued by the 3rd respondent in Z.O.IX.R.D.C.NO.R1/DN-111/SPL/2022 and quash the same and consequently direct the respondents to grant vacancy remission to the petitioner society in view of Section 105 of the Madras City Municipal Corporation Act, 1919.

For Petitioner :

Mr.R.V.Agilan for M/s.C.Jagadish For Respondents :

Mr.E.C.Ramesh Standing Counsel

ORDER

Heard, Mr.R.V.Agilan for Mr.C.Jagadish, learned counsel for the petitioner and Mr.E.C.Ramesh, learned Standing Counsel for the respondents.

2. In this writ petition, the petitioner has challenged the impugned demand notice dated 13.07.2022 in Z.O.IX.R.D.C.NO.R1/DN111/SPL/2022, seeking to demand a sum of Rs.14,07,927/- at Page 73 of the 2/6

petitioner's affidavit showing the current demand of Rs.14,07,927/- and the arrear demand of Rs.45,895/-.

3. The case of the petitioner is that the petitioner has been requesting the respondents for considering the application of the petitioner for vacancy remission under the provisions of the Chennai City Municipal Corporation Act, 1919.

4. It is submitted that despite several requests and reminders, no orders have been passed. It is noticed that the petitioner's request for vacancy remission has not been considered, despite several reminders of the petitioner under Section 105 of the Chennai City Municipal Corporation Act, 1919.

5. The request of the petitioner ought to have been considered before confirming of the amount of tax to be paid by the petitioner, under the provisions of the aforesaid Act.

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6. Considering the same, this writ petition is disposed of by directing the first respondent to pass a fresh order within a period of six (6) weeks from the date of receipt of copy of this order.

7. Needless to state, the representations of the petitioner shall be considered and disposed of on merits and in accordance with law. If desired, petitioner ought to be heard. No costs. Connected Miscellaneous Petition is closed.

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Yes/No Speaking/Non-Speaking Order :

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To:

1.The Commissioner, Rippon Building, Chennai - 600 003.

2.The Revenue Officer, Rippon Building, Chennai - 600 003.

3.The Assistant Revenue Officer, Zonal Office IX No.1, Lake Area, 4th Cross Street, Chennai - 600 034.

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C. SARAVANAN , J.

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