M/S.Hcl Technolgies Ltd v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 25.08.2023

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.24734 of 2023 M/s HCL Technologies Limited Represented by its Authorised Signatory, No.64-66, Estate Bus Stand, Industrial Estate, Mannurpet, Chennai - 600 058 Now at 73,74, SIDCO Industrial Estate, Ambattur Industrial Estate, Ambattur, ... Petitioner vs.

1.The Commissioner, Rippon Buildings, Chennai - 3.

2.The Deputy Commissioner (Revenue & Finance), Rippon Buildings, Chennai - 600 003.

3.The Assistant Revenue Officer, Zonal Office - 7, C.T.H. Road (Opposite Dunlop), Chennai - 600 053.

4.The Access Healthcare Services Private Limited, Kochar Technology Park, SP-31A, 3rd Floor, Ambattur Industrial Estate, ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, seeking to issue a Writ of Mandamus, directing the Respondents to rectify the online portal of the 1st Respondent herein with respect to the Petitioner's Property Tax Assessment No.07-086-01890-000 to reflect a refund of Rs.4180 for the period II/2011-12 to I/2022-23 within strict time frame.

For Petitioner : Mr.Srinath Sridevan For Respondents : Mr.Prithvi Chopda Standing Counsel for R1 to R3

ORDER

Mr.Prithvi Chopda, learned Standing Counsel takes notice on behalf of the first to third respondents.

2. After hearing both sides, this Writ Petition is being disposed of at the time of admission, by dispensing with notice on the fourth respondent, as no adverse orders are being proposed to be passed at this stage against any of the respondent.

3. The relief in this writ petition is only confined for a relief to rectify the online portal of the first respondent with respect to the petitioner's property. The petitioner had earlier approached this Court in W.P.Nos.26907 and 26910 of 2022. By an order dated 03.10.2022, certain directions were given by directing the petitioner to approach the Taxation Appellate Tribunal. The Taxation Appellate Tribunal has also directed that the demand of property tax on the petitioner retrospectively by an order dated 26.12.2022 in T.A.T.No.22/2022.

4. The specific case of the petitioner is that the petitioner sold the property to the fourth respondent on 18.05.2022. However, the name of the petitioner still shows as if the petitioner is still in the arrears of tax in the online portal. The learned counsel for the official respondents submitted that there is a procedure and submits that the

petitioner's representation dated 10.07.2023 will be considered and after appropriate re-conciliation. The above statement of the learned counsel for the respondent stands recorded. This exercise shall be completed by the official respondents within a period of four weeks from the date of receipt of a copy of this order. Liberty is given to the petitioner to furnish details with the official respondents. Before passing orders on the petitioner's representation, notice shall be sent to the fourth respondent also.

5. This writ petition stands disposed of with the above observations. No costs. Consequently, connected writ miscellaneous petition is closed.

25.08.2023 Index:Yes/No Internet:Yes/No Speaking/Non-speaking Order jas

To 1.The Commissioner, Rippon Buildings, Chennai - 3.

2.The Deputy Commissioner (Revenue & Finance), Rippon Buildings, Chennai - 600 003.

3.Assistant Revenue Officer, Zonal Office - 7, C.T.H. Road (Opposite Dunlop), Chennai - 600 053.

4.Access Healthcare Services Private Limited, Kochar Technology Park, SP-31A, 3rd Floor, Ambattur Industrial Estate,

C.SARAVANAN, J.

jas and W.M.P.No.24734 of 2023 25.08.2023