Mayaben Veljishah v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.02.2023

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P.(MD)No. 1551 of 2023 and W.M.P.(MD) No.1415 of 2023 Mayaben Veljishah ... Petitioner Vs.

1.The Commissioner, Corporation of Madurai, Madurai.

2.The Assistant Commissioner (North), Corporation of Madurai, Madurai.

... Respondents Petition filed under Article 226 of the Constitution of India, for issue of Writ of Mandamus, directing the 1st respondent herein to forthwith correct the assessment of property tax in respect of Plot No.637 (RS No.147/2A, 2C(B) 80 Feet Road, K.K.Nagar, Madurai 625 020, covered by Assessment No.10990 from 2007-2008 consisting of Under Ground, Ground Floor, First Floor and Second Floor completed on 15.1.2008 which is the subject matter of petitioners appeal dated 13.3.2015 in the light of the Hon'ble Court order dated 15.11.2018 made in WP (MD) No.7162 of 2015 and consequently forbearing the respondents herein, 1/5

their men and agents from initiating any destraint proceedings for alleged arrears of property tax at the revised rate till the disposal of the appeal dated 13.03.2015. For Petitioner :

Mr. V.Janakiramulu For Respondents :

Ms. S.Devasena Standing Counsel

O R D E R

Heard Mr. V.Janakiramulu, Learned Counsel for the Petitioner, and Ms. S.Devasena, Learned Standing Counsel appearing for the Respondents and perused the materials placed on record, apart from the pleadings of the parties.

2.

The Petitioner has filed the Writ Petition for directing the First Respondent to correct the assessment of property tax in respect of Plot No.637 (RS No. 147/2A, 2C(B) 80 Feet Road, K.K.Nagar, Madurai 625 020, covered by Assessment No.10990 from 2007-2008 consisting of Under Ground, Ground Floor, First Floor and Second Floor completed on 15.1.2008 which is the subject matter of petitioner's appeal dated 13.03.2015 in the light of the Court order dated 15.11.2018 made in WP (MD) No.7162 of 2015 and consequently, to forbear the 2/5

respondents from initiating any proceedings for the alleged arrears of property tax at the revised rate till the disposal of the appeal dated 13.03.2015. 3.

Learned Standing Counsel appearing for the Respondents has brought to notice that the appeal of the Petitioner has been disposed by the First Respondent by his proceedings dated 05.02.2019 which has been sent to the Petitioner through Registered Post along with proof of its delivery to her. In such circumstances, nothing remains for further consideration in the Writ Petition, but if the Petitioner still has any further grievance to be redressed, she is not precluded from working out her rights before the proper forum in the manner recognized by law.

In fine, the Writ Petition is disposed with the aforesaid observations. Consequently, the connected Miscellaneous Petition is closed. No costs. 01.02.2023 Index : Yes/No Internet : Yes /No PKN Note : Issue copy of the order by 24.02.2023 3/5

P.D. AUDIKESAVALU, J.

PKN To 1.The Commissioner, Corporation of Madurai, Madurai.

2.The Assistant Commissioner (North), Corporation of Madurai, Madurai.

W.P.(MD)No. 1551 of 2023 Dated : 01.02.2023 4/5

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