T.Vyasa Rao v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 20.12.2022

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR & W.M.P.No.32088 of 2022 in T.Vyasa Rao .. Petitioner Vs.

1. The Commissioner Corporation of Chennai Chennai

2. Assistant Revenue Officer Zone 7, Greater Chennai Corporation C.T.H.Road, Chennai - 600 053 ... Respondents Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus directing the respondents to consider the representation of the petitioner dated 10.08.2022 and to reduce the enhanced property tax within a stipulated period that may be prescribed by this Court after granting a personal hearing to the petitioner.

For Petitioner : Mr.V.Raghupathy For Respondents : Ms.Aswini Devi 1/8

Standing Counsel (Corporation)

O R D E R

This order will now dispose of the captioned main writ petition and captioned 'Writ Miscellaneous Petition' ['WMP' for the sake of brevity, convenience and clarity].

2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the previous listing on 06.12.2022, which reads as follows:

'Mr.R.Prabhu, learned counsel representing the counsel on record for writ petitioner is before this Court.

2. Captioned main writ petition pertains to property tax and it arises under 'Chennai City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919)' which was earlier known as 'Madras City Municipal Act, 1919' and therefore shall hereinafter be referred to as 'MCMC Act' for the sake of convenience and clarity. A 'notice captioned 'Notice No.1 : Property Tax General Revision - 2022-23' dated 27.07.2022' [hereinafter 'said notice' for the sake of convenience and clarity] is the nucleus of the captioned main writ petition and the prayer of writ petitioner is to consider his representation dated 10.08.2022 being in response to said notice. To be noted, said notice pertains to upward revision of half yearly property tax with effect from I/2022-23 i.e., on and from 01.04.2022.

3. Mr.S.T.Bharath Gowtham, learned counsel representing Ms.Aswini Devi, learned standing counsel for Chennai Corporation accepts notice on behalf of both respondents.

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4. Learned counsel submits that similar matters are pending before this Court and requests for time to get instructions, collate the particulars and revert to this Court. Request acceded to.

5. Registry to show the name of learned standing counsel for Chennai Corporation in the cause list in the next listing.

6. List in the Motion List on Monday. List on 12.12.2022.'

3. Aforementioned earlier proceedings shall be read as an integral part and parcel of this order. This means that short form/abbreviations used in the earlier proceedings shall continue to be used in the instant order also for the sake of convenience and clarity.

4. Today, Mr.V.Ragupathy, learned counsel for writ petitioner and Ms.Aswini Devi, learned Standing counsel for Chennai Corporation on behalf of both the respondents are before this Court.

5. Adverting to aforementioned earlier proceedings made in the previous listing on 06.12.2022, both learned counsel before this Court submit in unison that other matters pending before this Court have no bearing on the case on hand as the prayer in the case on hand is limited to a mandamus to dispose of writ petitioner's representation dated 10.08.2022 sent to the second respondent. To be noted, a copy of the representation sent by the writ petitioner to the second respondent (representation dated 10.08.2022) has been placed before this Court. A 3/8

scanned reproduction of the same is as follows: 4/8

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6. This means, the question as to the validity of the said notice and/or the provision of law under which the same has been issued including the note therein which talks about objections to be sent to Regional Deputy Collector are all left open to be decided in another matter where a legal tussle and returning of a finding becomes imperative for disposal of the case.

7. Owing to the simple and innocuous prayer, captioned writ petition is disposed of directing the second respondent to consider the aforementioned 10.08.2022 representation of the writ petitioner i.e., consider the same on its own merits and in accordance with law and dispose of the same as expeditiously as the business of second respondent would permit and in any event within four weeks from today i.e., on or before 20.01.2023. The proceedings/orders disposing of writ petitioner's representation dated 10.08.2022 shall be duly communicated to the writ petitioner under due acknowledgement within seven working days from the date of disposal.

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Captioned main writ petition disposed of with the aforementioned simple directive. Consequently, captioned WMP is disposed of as closed. There shall be no order as to costs. 20.12.2022 Index: yes/no gpa To

1. The Commissioner Corporation of Chennai Chennai

2. Assistant Revenue Officer Zone 7, Greater Chennai Corporation C.T.H.Road, Chennai - 600 053 7/8

M.SUNDAR, J., gpa W.P.No.32704 of 2022 & W.M.P.No.32088 of 2022 in W.P.No.32704 of 2022 20.12.2022 8/8