← Library
Madras High CourtWP/40556/2016disposed of

Mr.Sanjay Gupta v. Assessment Officer

2016-11-18Honourable Mr Justice T. S. Sivagnanam4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.11.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.40556 of 2016 & W.M.P.No.34561 of 2016 Sanjay Gupta .. Petitioner

Versus

1.The Assessment Officer, Revenue Department, Greater Chennai Corporation, Rippon Building, Chennai-600 003.

2.The Commissioner, Revenue Department, Greater Chennai Corporation, Rippon Building, Chennai-600 003.

.. Respondents Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records pertaining to the impugned order No.M/09/124/16-17/0301, dated 29.09.2016 by the second respondent and quash the same as illegal as against the principles of natural justice.

For Petitioner : Mr.S.R.Raghunathan For Respondents : Mr.T.C.Gopalakrishnan

O R D E R

Heard Mr.S.R.Raghunathan, learned counsel appearing for the petitioner and Mr.T.C.Gopalakrishnan, learned Standing Counsel, accepting notice on behalf of respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal.

2. The learned Standing Counsel appearing for the respondentCorporation pointed out that the assessee has not filed the Writ Petition and it is one Mr.Sanjay Gupta, who is not the assessee.

3. On a perusal of the relevant documents, it is seen that the name of the owner of the premises is N.D.Gupta & 4 others. Therefore, it is the assessee who has to come to Court challenging the order and not a third party.

4. The learned counsel for the petitioner does not have clear instructions as to whether Mr.Sanjay Gupta is one of the owners. Therefore, the Writ Petition is closed, leaving it open to the assessees to question the impugned notice. There is no order as to costs. Consequently, connected miscellaneous petition is closed.

24.11.2016 Note: The Registry is directed to return the original impugned order to the learned counsel for the petitioner.

r n s

To 1.The Assessment Officer, Revenue Department, Greater Chennai Corporation, Rippon Building, Chennai-600 003.

2.The Commissioner, Revenue Department, Greater Chennai Corporation, Rippon Building, Chennai-600 003.

T.S.SIVAGNANAM, J., r n s W.P.No.40556 of 2016 & W.M.P.No.34561 of 2016 24.11.2016 http://www.judis.nic.in