Sundar Srinivasan R v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.01.2024

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI and WMP(MD)No.408 of 2024 R.Sundar Srinivasan .. Petitioner v.

The Commissioner, Madurai Corporation, Madurai.

.. Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned demand notice dated 18.11.2023 passed by the respondent relating to Assessment No.115/015/901792, quash the same and forbearing the respondent from making assessments arbitrarily without following the provisions of Madurai City Municipal Corporation Act, 1971. 1/4

For Petitioner : Mr.V.R.Shanmuganathan For Respondent : Mr.K.Vinayak Standing Counsel *****

ORDER

The demand notice issued by the Corporation calling upon the petitioner to pay the revised property tax is challenged in this writ petition. 2.Learned Counsel for the petitioner submitted that the respondent Corporation has revised the property tax from Rs.11,000/- to Rs.24,000/- without assigning any reasons and without providing an opportunity. He further submitted that the petitioner has raised certain objections for revising the property tax, however, the same has not been considered and the impugned order has been issued without any reference to the objections raised by the petitioner.

3.Mr.K.Vinayak, learned Standing Counsel took notice on behalf of the respondent Corporation and submitted that the impugned order is only a show 2/4

cause notice and that the petitioner can very well appear before the respondent and offer his explanation for the revision proposed by the Corporation.

4.Since the respondent has taken a stand that the order impugned in this writ petition is only a show cause notice, this writ petition is disposed of with a liberty to the petitioner to offer his explanation to the respondent within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the respondent, after providing an opportunity of hearing and after considering the objections, if any, raised by the petitioner, shall pass appropriate orders, within a further period of eight weeks therefrom. Till such time, the respondent shall not take any coercive steps. Accordingly, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Index :

Yes / No 09.01.2024 NCC :

Yes / No Internet :

Yes gk 3/4

B.PUGALENDHI, J.

gk To The Commissioner, Madurai Corporation, Madurai.

09.01.2024 4/4