J Jayashankar v. The Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.12.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.41598 of 2024 J.Jayashankar .. Petitioner Vs.
The Commissioner, Hosur City Municipal Corporation, City Municipal Corporation Office, Hosur.
.. Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records relating to the impugned notice dated 05.12.2024 issued by the respondent herein to the petitioner in respect of the Property Tax Assessment Numbers 153/014/900039, 900040, 900042 to 900047 and quash the same. For Petitioner : Mr.R.Bharath Kumar For Respondent : Mr.T.Balaji Standing Counsel
ORDER
The present writ petition is filed challenging the attachment notice dated 05.12.2024 which is stated to have been issued for non payment of property tax which according to the petitioner is discharged till date.
2. The learned counsel for the respondent would submit that the petitioner may be right in submitting that the property taxes have been discharged, however, the street usage charges which is calculated on the basis of the property tax is yet to be paid, to which the learned counsel for the petitioner would submit that they have never been served with any notice relating to the street usage charges.
3. The learned counsel for the respondent would submit that they would issue a fresh notice and proceed in accordance with law after affording the petitioner an opportunity of hearing.
4. Recording the same the writ petition stands disposed of. The impugned demand notice is set aside. The respondent would issue a fresh notice and thereafter proceed to determine the property tax after affording the petitioner a reasonable opportunity of hearing. The entire exercise
shall be completed within a period of 8 weeks from the date of receipt of a copy of this order. The petitioner would cooperate in the proceedings. No costs. Consequently, connected miscellaneous petition is closed. 17.12.2024 Speaking (or) Non Speaking Order Index:Yes/No spp To:
The Commissioner, Hosur City Municipal Corporation, City Municipal Corporation Office, Hosur.
MOHAMMED SHAFFIQ, J.
spp and W.M.P.No.41598 of 2024 17.12.2024