M.Zeenathunnisa v. The Principal Secretary / Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.12.2022
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.No.33931 of 2022 and W.M.P.No.33424 of 2022 M.Zeenathunnisa, F/64 Years, W/o S.Mohamed Jinnah, No.130, Thambu Chetty Street, George Town, Chennai-600 001.
Rep., by her Power of Attorney Agent J.Mohamed Ameen, S/o A.K.M.Junaid, No.72, Angappa Naicken Street, Mannady, Chennai-600 001.
... Petitioner Vs.
1.The Principal Secretary / Commissioner Greater Chennai Corporation, Rippon Buildings, Chennai-600 003.
2.The Assistant Revenue Officer, Corporation of Chennai, Zone-5, Division-060, No.62, Basin Bridge Road, Chennai-600 079.
... Respondents Writ petition filed under Article 226 of the Constitution of India for issuance of writ of Certiorari calling for the records relating to the impugned notice of the first respondent dated 30.11.2022 displayed on the petitioner property at Door No.273 (130), Thambu Chetty Street, George Town, Chennai-600 001 under property Tax Bill No.05/060/03687/000 and quash the same. 1/8
For Petitioner : Mr.A.S.Kaizer For Respondents : Mr.Aswini Devi, K.
Standing Counsel
ORDER
This common order will now govern captioned main writ petition and captioned 'writ miscellaneous petition' (WMP for the sake of convenience).
2.
Mr.A.S.Kaizer, learned counsel on record for writ petitioner and Ms.K.Aswini Devi, learned standing counsel for Chennai Corporation on behalf of both the respondents are before this Court.
3.
Owing to the limited perimeter within which the captioned main writ petition perambulates, with the consent of learned counsel for both sides, main writ petition was taken up. 4.
Short point is, the writ petitioner, who is the owner of an immovable property at 'Door No.273 (130), Thambu Chetty Street, George Town, Chennai - 600 001' (hereinafter 'said property' for the sake of convenience and clarity) has been 2/8
assessed to property tax and the writ petitioner has been paying property tax at the rate of Rs.52,315/- per half year. It suddenly came to light that the half yearly property tax has been enhanced from Rs.52,315/- to Rs.1,16,595/- with effect from I/2009-2010 i.e., first half year of 2009-2010 or in other words from 01.04.2009. This enhancement has been challenged by the writ petitioner by way of an appeal dated 22.06.2016. To be noted, this Court is informed that the first respondent is the appellate authority and the appeal is pending with the first respondent. 5.
When things stood as above, there appears to have been a further upward revision from Rs.1,16,595/- to Rs.2,64,700/- with effect from I/2021-2022 i.e., the first half year of 2021-2022 or in other words from 01.04.2022. 6.
In the aforementioned scenario, a notice dated 30.11.2022 has been affixed in the said property. Notice placed before this Court and clean copy of the same are as follows: 3/8
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7.
Simple, short and straight point made by learned counsel for writ petitioner is, appeal has been pending for more than five years now, pending appeal, there has been further enhancement and that distraint notice under Section 104 of the Chennai City Municipal Corporation Act, 1919 has now been affixed in the said property.
8.
Learned standing counsel for Chennai Corporation, on instructions, submits that aforementioned appeal will be disposed of as expeditiously as possible by the first respondent and in any event within a period of four weeks from today i.e., by 20.01.2023.
9.
Demand/Distraint notice, if at all and if that be so, will be only subject to the outcome of the appeal and it will depend on what the outcome qua appeal is. Therefore, on this short point, the impugned demand notice is set aside leaving it open to the respondents to raise a fresh demand notice depending on and subject to outcome of the appeal. It is also made clear that the writ petitioner shall continue to pay half yearly property tax for said property at the rate of Rs.52,315/- till disposal of the appeal. 6/8
10.
Captioned writ petition is disposed of in the aforesaid manner. Consequently, captioned writ miscellaneous petition is disposed of as closed. There shall be no order as to costs.
20.12.2022 Index:Yes/No (1/2) mmi To 1.The Principal Secretary / Commissioner Greater Chennai Corporation, Rippon Buildings, Chennai-600 003.
2.The Assistant Revenue Officer, Corporation of Chennai, Zone-5, Division-060, No.62, Basin Bridge Road, Chennai-600 079.
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M.SUNDAR,J., mmi W.P.No.33931 of 2022 20.12.2022 1/2 8/8