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Madras High CourtWP/34865/2024disposed of

Vaseem Akram Adhooth v. The Commissioner

2025-04-03Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-04-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NO. 37804 OF 2024,WP NO. 34869 OF 2024,WP NO. 34873 OF 2024,WMP NO. 37799 OF 2024,WMP NO. 37803 OF 2024,WMP NO. 37797 OF 2024,WMP NO. 37794 OF 2024,WMP NO. 37795 OF 2024 Vaseem Akram Adhooth S/o.Vadhooth, 224/3, Rajaram Nagar, Hasthampatti, Salem-636007 Petitioner(s) Vs

1. The Commissioner Salem City Municipal Corporation, Salem.

2.The Assistant Commissioner Hathampatti Zonal Office, Salem Corporation, Salem.

Respondent(s) PRAYER in WP No. 34865 of 2024:- Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the

records relating to the Demand Notice for the assessment Number 900936 issued by the 2 nd respondent dated 10.09.2024 and 07.11.2024 and quash the same.

PRAYER in WP No. 34869 of 2024:- Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records relating to the Demand Notice for the assessment Number 900935 issued by the 2 nd respondent dated 10.09.2024 and 07.11.2024 and quash the same.

PRAYER in WP No. 34873 of 2024:- Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records relating to the Demand Notice for the assessment Number 901147 issued by the 2 nd respondent dated 07.11.2024 and quash the same. In all W.Ps For Petitioner(s):

Mr.Nalliyappan R For Respondent(s):

Ms.N.Devi, Standing Counsel COMMON ORDER These writ petitions have been filed by the petitioner seeking to call for he records relating to the Demand Notice for the assessment Number 900936,

900935 and 901147 issued by the 2 nd respondent dated 10.09.2024 and 07.11.2024 and quash the same.

2.Learned counsel for the petitioner would submit that the petitioner's Mini Marriage Hall is about 50 years old building and not having regular booking. Since the petitioner is not having regular income, he was not able to pay the annual property tax of Rs.22,000/- fixed by the respondents for the year 2023-24. While so, all of a sudden the 2 nd respondent issued the impugned notices dated 10.09.2024, by enhancing the property. Subsequently, the impugned demand notices dated 07.11.2024 has been issued by the 2 nd respondent, without providing any opportunity to file reply and to appear in person to put forth his case. Hence, the present writ petition. 3.Ms.N.Devi, learned Standing Counsel appearing for the respondents would submit that let the impugned notices may be considered as show cause notice and reply may be filed by the petitioner.

4.Heard the learned counsel for the petitioner as well as the learned Standing Counsel appearing for the respondents and perused the materials available on records.

5.Considering the submissions made by the learned counsel for the petitioner as well as the learned Standing Counsel appearing for the respondents, the petitioner is directed to consider the impugned notices as show cause notices and give a reply within a period of four weeks from the date of receipt of a copy of this order. Thereafter, after affording an opportunity of personal hearing to the petitioner, the 2 nd respondent may pass appropriate orders on merits and in accordance with law, as expeditiously as possible. 6.With the above directions, these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 03-04-2025 Index:Yes/No Speaking/Non-speaking order rst

To 1.The Commissioner Salem City Municipal Corporation, Salem.

2.The Assistant Commissioner Hathampatti Zonal Office, Salem Corporation, Salem

KRISHNAN RAMASAMY J.

rst AND WMP NO. 37804 OF 2024, WP NO. 34869 OF 2024, WP NO. 34873 OF 2024, WMP NO. 37799 OF 2024, WMP NO. 37803 OF 2024, WMP NO. 37797 OF 2024, WMP NO. 37794 OF 2024, WMP NO. 37795 OF 2024 03-04-2025