Jayant Tech Park Owners Association, v. The Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-12-2025
CORAM
THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP.Nos.42124, 42126, 42127 and 42131 of 2025 1.Jayant Tech Park Owners Association, a registered association under the Tamil Nadu Societies Registration Act, represented by its Secretary, having its registered office at No. 41, Padmini Gardens Mount Poonamallee Road, Nandambakkam, Chennai 600 089.
2.Jayant Packaging Private Limited Represented by its Director Mr. Alagappan 3.M/s.LVK Properties Private Limited Represented by its Managing Director Mr.L.V.Karthikeyan 4.Mrs.K. Ramasundari 5.Mrs.V.Lakshmikumari 6.Mr.Rajkumar Reddy 7.Mrs.M.R.Varija 8.Hinduja Global Solutions Limited Represented by its Director Divitha DSouza, Petitioner(s)
Vs
1. The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai 600 003.
2.The Zonal Officer Revenue Zone 12 (Alandur) No.1, New Street, Near GST Road, Alandur, Chennai -600 016.
3.The District Revenue Officer/Assistant Commissioner Revenue Department, Zone 12 (Alandur) No.1, New Street, Near GST Road, Alandur, Chennai -600 016.
4.The Regional Deputy Commissioner,(South) No.115, Dr.Muthulakshmi Salai, Adyar, Chennai 600 020.
5.Century Communication Limited Represented by its Directors having its registered office at 1/5783, Balbir Nagar, Shahdara, East Delhi 110 032. 6.Pearl Vision Private Limited Represented by its Directors having its registered office at 1/5783, Balbir Nagar, Shahdara, East Delhi 110 032. 7.Pixion Media Private Limited (Formerly known as Third Eye Communications Private Limited) Represented by its Directors having its registered office at 1/5783, Balbir Nagar, Shahdara, East Delhi 110 032. Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records culminating in Impugned Order dated 02.08.2025 bearing No.
Z.O.12.R.D.R.C.No.B2/7234/2025 issued by the Respondent No. 3, quash the same, and consequently direct the Respondents to reassess the properties in Jayant Tech Park strictly in accordance with the available extent, deleting Assessment Nos.12-158-01850-000 and 12-158-01928-000, and direct the Respondent No.1 to 4 to refund the amounts collected in respect of the excess square footage.
For Petitioner : Ms.G.Revathy For Respondents : Mrs.S.Vanitha Joice Rani Standing Counsel
ORDER
This Writ Petition is disposed of without expressing any opinion on the merits of the case after recording the submission of the learned counsel for the Petitioner and the learned Standing Counsel for the Respondents.
2. The learned Standing Counsel for the Respondents would submit that they will pass appropriate orders on re-assessment proceedings subject to the Petitioner co-operating with the Respondents.
3. The Respondents are directed to conduct a Joint Inspection of the Property in presence of the Petitioner and thereafter issue a proper notice and pass appropriate orders for the tax period covered by the impugned proceedings, as expeditiously as possible preferably within a period of four weeks from the date of receipt of a copy of this order.
4. Needless to state, the Petitioner shall co-operate with the Respondents in the re-assessment proceedings.
5. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 05-12-2025 jas To
1. The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai 600 003.
2.The Zonal Officer Revenue Zone 12 (Alandur) No.1, New Street, Near GST Road, Alandur, Chennai -600 016.
3.The District Revenue Officer/Assistant Commissioner Revenue Department, Zone 12 (Alandur) No.1, New Street, Near GST Road, Alandur, Chennai -600 016.
4.The Regional Deputy Commissioner,(South) No.115, Dr.Muthulakshmi Salai, Adyar, Chennai 600 020.
C.SARAVANAN,J.
jas and WMP.Nos.42124, 42126, 42127 and 42131 of 2025 05-12-2025