V.Jeyaraman v. The Commissioner
aBEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.04.2018
CORAM:
THE HONOURABLE MR.JUSTICE M.S.RAMESH W.P.(MD) No.8654 of 2018 and W.M.P.(MD) Nos.8120, 8121 & 8122 of 2018 V.Jeyaraman ... Petitioner vs.
1. The Commissioner Madurai City Municipal Corporation Aringar Anna Maligai, Madurai
2. The Assistant Commissioner Zone-1, West Zone Corporation of Madurai Madurai-10 ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of certiorari to call for the records pertaining to tax demand notice dated 05.07.2017 issued by the second respondent in respect of Assessment No.48270 and consequential notice dated 27.02.2018 for property at Door No.17, Bye Pass 2nd Road (50, Navalar Nagar), Madurai-16 and quash the same.
For Petitioner :
Mr.S.Manohar For Respondents :
Mr.N.Shanmugaselvam Standing Counsel
O R D E R
Mr.N.Shanmugaselvam, learned Standing Counsel, takes notice for the respondents.
2. By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself.
3. It is the grievance of the petitioner that when the impugned working sheet was given to him, the same was bereft of any particulars as to on what basis the respondents had arrived at the demand. In this connection, he had also given a representation, dated 24.07.2017, to the second respondent detailing that he was not bound to pay the property tax on retrospective basis. 4.In my view, it would be appropriate that the second respondent considers the petitioner's representation dated 24.07.2017 and takes further action in accordance with law and thereafter, if the petitioner is aggrieved, it is open to him to https://hcservices.ecourts.gov.in/hcservices/
challenge the same in the manner known to law.
5. In the result, the writ petition is disposed of with a direction to the second respondent to consider the petitioner's representation, dated 24.07.2017 on its own merits and take further action in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. Till such time, the second respondent shall not take any coercive measures based on the impugned demand notice. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar (P&A) /True Copy/ Sub Assistant Registrar To
1. The Commissioner Madurai City Municipal Corporation Aringar Anna Maligai, Madurai
2. The Assistant Commissioner Zone-1, West Zone Corporation of Madurai Madurai-10 +1CC to Mr.S.Manohar Advocate in SR.No.62860. KRK DS/JC/SAR-1 :14.05.2018: 3P/4C W.P.(MD) No.8654 of 2018 and W.M.P.(MD) Nos.8120, 8121 & 8122 of 2018 19.04.2018 https://hcservices.ecourts.gov.in/hcservices/