R B Thanasekaran v. The District Collector

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.02.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH R.B.Thanasekaran ...

Petitioner Vs 1 The District Collector, Trichy District, Trichy.

2 The Commissioner, Trichy Corporation, Trichy.

3 The Assistant Commissioner, Ward Committee Office - 1, Trichy Corporation, Srirangam Zone, Trichy.

...

Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of a writ of certiorarified mandamus to call for the records relating to the impugned notice issued by the 3rd respondent in Na.Ka.No. A1/13875/2023(Va.Ku.A1), dated 31.01.2025, and quash the same as illegal and consequently direct the 3rd respondent to issue property tax (commercial)

for the particular extent of the petitioner's rented warehouse property in 455 sq.feet situated at No.76A/1, Therku Ulveethi, Bramma Theerthangarai, Thiruvanaikovil, Trichy - 5, after conducting proper measurement by considering the petitioner's representation, dated 07.02.2025. For Petitioner :

Ms.R.Yamuna For Respondent 1 : Mr.K.S.Selvaganesan, Adl. Govt. Pleader.

For Respondents 2 & 3 : Mr.Sri Prasad, for M/s.R.B.Law Associates.

ORDER

This Writ Petition is filed, praying for issuance of a writ of certiorarified mandamus to call for the records relating to the impugned notice issued by the 3rd respondent in Na.Ka.No. A1/13875/2023(Va.Ku.A1), dated 31.01.2025 and quash the same as illegal and consequently, direct the 3rd respondent to issue property tax (commercial) for the particular extent of the petitioner's rented warehouse property in 455 sq.feet situated at No.76A/1, Therku Ulveethi, Bramma Theerthangarai, Thiruvanaikovil, Trichy - 5, after conducting proper measurement, by considering the petitioner's representation, dated 07.02.2025.

2. For the prayer sought in the Writ Petition, the petitioner has an appeal remedy before Taxation Appeals Tribunal under Section 117-G of the Tamil Nadu Urban Local Bodies Act,1998, and without exhausting the same, the petitioner has approached this Court directly.

3. Therefore, the petitioner is directed to approach Taxation Appeals Tribunal under Section 117-G of the Tamil Nadu Urban Local Bodies Act,1998, within one month. If the appeal is filed, the Tribunal is directed to pass appropriate orders on the said appeal on merit and in accordance with law, within a period of three months. This Court has not expressed any opinion on the merits of the matter. Hence, the Tribunal shall decide the appeal, uninfluenced by any of the observations made by this Court.

4. Parties are directed to maintain status quo for a period of three months.

5. Writ Petition is disposed of accordingly. No costs. Consequently, the connected W.M.P.(MD) No.3715 of 2025 is closed. 26.02.2025 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No dixit

To:

1 The District Collector, Trichy District, Trichy.

2 The Commissioner, Trichy Corporation, Trichy.

3 The Assistant Commissioner, Ward Committee Office - 1, Trichy Corporation, Srirangam Zone, Trichy.

VIVEK KUMAR SINGH, J.

dixit 26.02.2025