Madras High CourtWP/1225/2025disposed of

K Kanthavelsamy v. The Commissioner

2025-01-21Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.1470 and 1473 of 2025 K.Kanthavelsamy .. Petitioner Vs.

The Commissioner, Tambaram Corporation, Chennai 600 045.

.. Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent proceeding of demand notice dated 18.11.2024 issued under Section 116-A of the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act of 1999) (Amendment Act 2022, No.35 of 2022 and set aside the same and direct the respondent to assess the property at No.7, Meyar Citti Babu Street, Hindustan Lever Colony, Pammal, Chennai 600 075 as residential tax .

For Petitioner : Ms.F.Gladys Tintu for Mr.V.Manisekaran For Respondent : Mr.P.Srinivas Standing Counsel

ORDER

The present writ petition is filed challenging the demand notice dated 18.11.2024.

2. At the outset it is submitted by the learned counsel for the petitioner that they would confine their prayer for consideration of their representation dated 28.03.2024, wherein it has been stated that the petitioner's property while levying property tax has been erroneously categorized / classified as Industrial instead of Residential.

3. On this being pointed out, the learned counsel for the respondent would submit that the petitioner's representation dated 28.03.2024 would be considered and orders would be passed.

4. In view thereof, there shall be a direction to the respondent to consider the petitioner's representation dated 28.03.2024, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner and any other interested persons/stake holders, within a period of six (6) weeks

from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any views with regard to the merits of the representation, it is open to the concerned respondent to consider the representation on its own merits and in accordance with law.

5. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 21.01.2025 Speaking (or) Non Speaking Order Index:Yes/No spp To:

The Commissioner, Tambaram Corporation, Chennai 600 045.

MOHAMMED SHAFFIQ, J.

spp and W.M.P.Nos.1470 and 1473 of 2025 21.01.2025