Punitha Kumar v. The Director

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.6407, 6408 and 6410 of 2025 G.Punitha Kumar ... Petitioner -vs1.The Director, Municipal Administration Office, Santhome Road, Raja Annamalai Puram, Chennai - 600028.

2.The Commissioner, Tiruchirapalli Corporation, Tiruchirapalli District.

3.The Assistant Commissioner, Ward Committee Office- V, Tiruchirapalli Corporation, Trichirapalli District.

... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned notice vide Assessment No.086/055/903220, dated 11.01.2025, on the file of the third respondent and quash the same and consequently, direct the third respondent to issue property Tax Assessment / Working sheet for particular extent in No.132,

Ponnagar, Trichirappalli District, after conducting proper measurement by considering the petitioner's representation dated 13.03.2025 in accordance with law, within the time stipulated by this Court. For Petitioner : Dr.R.Alagumani For R1 : Mr.C.Venkatesh Kumar Special Government Pleader For R2 and R3 : Mr.Sai Prasath for M/s.R.B. Law Associates

ORDER

This Writ Petition has been filed seeking to quash the impugned demand notice dated 11.01.2025, issued by the third respondent and a consequential direction to the third respondent to issue property Tax Assessment / Working sheet for particular extent in No.132, Ponnagar, Trichirappalli District, after conducting proper measurement, by considering the petitioner's representation dated 13.03.2025 in accordance with law,

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

3. There is no merit in the challenge to the impugned demand in this Writ Petition. If at all, the petitioner is aggrieved, he has to file an appeal in terms of Section 100 of the Tamil Nadu Urban Local Bodies Act, 1998 as in force with effect from 13.04.2023.

4. Considering the fact that the time for filing the appeal has already been expired, this Court is inclined to grant the petitioner an opportunity to file an appeal within 15 days from the date of receipt of a copy of this order, subject to the pre-deposit requirement as may be directed by the Taxation Appeal Committee. Upon filing such an appeal, the appellate authority is directed to dispose of the appeal on merits and in accordance with law within a further period of one month thereafter.

5. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed.

NCC : Yes / No 01.04.2025 Index : Yes / No smn2

To:- 1.The Director, Municipal Administration Office, Santhome Road, Raja Annamalai Puram, Chennai - 600028.

2.The Commissioner, Tiruchirapalli Corporation, Tiruchirapalli District.

3.The Assistant Commissioner, Ward Committee Office- V, Tiruchirapalli Corporation, Trichirapalli District.

VIVEK KUMAR SINGH , J.

smn2 01.04.2025