Fathima Beevi v. The Revenue Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 18.09.2024 Coram The Hon'ble Mr.Justice Krishnan Ramasamy Fathima Beevi
...Petitioner
Vs.
1. The Revenue Officer, Greater Chennai Corporation, Rippon Building, Chennai 600 024.
2. The Regional Deputy Commissioner (South), Greater Chennai Corporation No.115, Dr. Muthulakshmi Salai, Adyar, Chennai-600 020
3. The Assistant Revenue Officer Zonal Office, Zone 13, Greater Chennai Corporation No.115, Dr. Muthulakshmi Salai, Adyar, Chennai-600 020.
... Respondents 1/6
Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus, directing the respondents to conduct fresh valuation of above said petitioner property and re fix the property tax based on the earlier method by considering the street value in respect of the Plot and House situated at Chennai District, Velachery Taluk, Velachery Village bearing Old No. 12, New D.No. 9, Narasingapuram 1st Street, comprised in R.S.No. 96/1, Block No. 4, T.S.No. 4 Part, As per Patta T.S.No. 4/109, Plot No. 12 measuring an extent of 2341 Sq ft and dispose petitioner representation dated 02.04.2024.
For Petitioner : Mr.G.Saravanabhavan For Respondents : Mrs.P.T.Ramadevi Standing Counsel
ORDER
This Writ Petition has been filed by the petitioner seeking to direct the respondents to conduct fresh valuation of the petitioner's property and re fix the property tax based on the earlier method by considering the street value in respect of the Plot and House, situated at Chennai District, Velachery Taluk, Velachery Village bearing Old No. 12, New D.No. 9, Narasingapuram 1st Street, comprised in R.S.No. 96/1, Block No. 4, T.S.No. 4 Part, As per Patta T.S.No. 4/109, Plot No. 12 measuring an extent of 2341 Sq ft and dispose of the 2/6
petitioner's representation dated 02.04.2024.
2. Mrs.P.T.Ramadevi, learned Standing Counsel, takes notice on behalf of the respondents.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The case of the petitioner is that, she had purchased the aforesaid property in the year 2015. Subsequent to the purchase of the aforesaid property, the revenue records and corporation records were mutated in the name of the petitioner. Though the Half year Tax for the above said property was fixed at Rs.36,405/ in the year 2015, during the General Tax revision made in the year 2018, the Greater Chennai Corporation fixed the Half year tax at Rs.66,295/-. According to the petitioner, without even considering the withdrawal of the earlier General Revision Tax, the respondent/Corporation fixed the property tax at Rs.66,295/- in respect of the aforesaid property. Hence, the petitioner made a representation on 18.12.2022, to revise the half year tax to the basic value of Rs.36,405/- and issue proper notice with calculation for the 3/6
revision during the year 2022-2023. Since the said representation has not been considered by the respondents, the petitioner made another representation dated 02.04.2024 before the respondents, seeking to conduct the fresh valuation of the aforesaid property as per sq.ft., and re-fix the property tax based on the street value. As the said representation made by the petitioner has not been considered till date, the petitioner has filed the present Writ Petition.
5. Mrs.P.T.Ramadevi, learned Standing counsel appearing for the respondents, would submit that, the petitioner's representation dated 02.04.2024 will be considered and an appropriate orders will be passed within a stipulated time fixed by this Court.
6. Heard the learned counsel for the petitioner as well as the learned Standing counsel for the respondents and perused the materials available on record.
7. Considering the above submissions made by the learned counsel on either side and without going into the merits of the case, this Court issues a direction to the respondents to consider the petitioner's representation dated 4/6
02.04.2024 and pass appropriate orders on merits and in accordance with law, after affording an opportunity of hearing to the petitioner and other aggrieved persons, if any, within a period of four (4) weeks from the date of receipt of a copy of this order.
8. With the above direction, this Writ Petition is disposed of. No costs. 18.09.2024 Speaking/Non-speaking order Index : Yes / No jd To
1. The Revenue Officer, Greater Chennai Corporation, Rippon Building, Chennai 600 024.
2. The Regional Deputy Commissioner (South), Greater Chennai Corporation No.115, Dr. Muthulakshmi Salai, Adyar, Chennai-600 020
3. The Assistant Revenue Officer Zonal Office, Zone 13, Greater Chennai Corporation 5/6
No.115, Dr. Muthulakshmi Salai, Adyar, Chennai-600 020. Krishnan Ramasamy,J., jd 18.09.2024 6/6