Jeyachandrababu v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.02.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.2412 and 2413 of 2025 Jeyachandrababu ... Petitioner -vsThe Commissioner, Thanjavur Municipal Corporation, Thanjavur District.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call the records relating to the property tax notice in 107/048/900842, dated 27.12.2024 and quash the same as arbitrary illegal and against the principles of natural justice and for direction to measure the property and to fix the tax afresh. For Petitioner : Mr.M.Karunanithi For Respondent : Mr.N.Dilip Kumar Standing Counsel

ORDER

This Writ Petition has been filed seeking to quash property tax notice in 107/048/900842, dated 27.12.2024 and to measure the property and to fix the tax afresh.

2. Heard both sides. With the consent of both sides, this Writ Petition is disposed of at the admission stage itself.

3.According to the petitioner, the respondent issued the impugned tax notice dated 27.12.2024, claiming tax from the year 2008-2009 till 2024-2025. In response to the same, the petitioner sent a reply dated 22.01.2025, outlining the reasons and requesting the respondent to measure the property and refix the tax, taking into account the rent, the location of the property and the plinth area. Subsequently, the respondent issued a final notice dated 20.01.2025, directing the petitioner to deposit Rs.1,94,858/- within seven days, failing which, the water connection would be disconnected. Aggrieved by the same, the petitioner has filed the present Writ Petition.

4. When the matter was taken up for hearing, the learned counsel for the petitioner agreed that half of the amount demanded by the respondent would be deposited by the petitioner within 10 days from today and that the water service connection may be restored thereafter.

5. Considering the facts and circumstances of the case and the fact that the petitioner agrees to deposit half of the amount demanded by the respondent, this Writ Petition is disposed of with a direction to the petitioner to deposit half of the demand amount, within 10 days from today. On such deposit being made, the respondent shall restore the water service connection to the petitioner. It is also made clear that unless half of the amount is deposited, the respondent shall not restore the water service connection. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 06.02.2025 Index : Yes / No smn2

To:- The Commissioner, Thanjavur Municipal Corporation, Thanjavur District.

VIVEK KUMAR SINGH , J.

smn2 06.02.2025