Sri Muruganantham v. The Commissioner,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.08.2018
CORAM:
THE HONOURABLE MR.JUSTICE M.S.RAMESH W.P.(MD) No. 17040 of 2018 and W.M.P.(MD) Nos.15015 & 15016 of 2018 Sri Muruganantham Memorial Educational Trust represented by its Chairman Boopathy, 1-A, Vaithiyanathapuram, Thathaneri, Madurai-625 018 ... Petitioner vs.
1. The Commissioner, Madurai Municipal Corporation, Madurai.
2. The Assistant Commissioner/Deputy Collector, Madurai Municipal Corporation, Madurai.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of writ of Certiorari, calling for the records relating to the impugned Notice in Ma.Va.No.3/007848/18 issued by the 1st respondent dated 28.05.2018 demanding the property tax from the petitioner's school and quash the same.
For Petitioner :
Mr.V.Sasikumar For Respondents :
Mr.N. S. Shanmuga Selvam Standing Counsel.
ORDER
This Writ Petition has been filed to call for the records relating to the impugned Notice in Ma.Va.No.3/007848/18 issued by the 1st respondent dated 28.05.2018 demanding the property tax from the petitioner's school and quash the same Challenging the present Writ Petition with regard to the provisional demand notice in Ma.Va.No.3/007848/18. Since notice is only provisional nature calling upon the petitioner to give his objections it would not be appropriate to entertain the writ petition for quashing the impugned notice.
2. At this juncture, the learned counsel for the petitioner submitted that pursuant to the impugned demand notice, he has given his objections dated 03.07.2018 and the same is pending before the 1st respondent herein.
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3. In my view, it would be appropriate to direct the 2nd respondent to consider the petitioner's objections.
4. In the light of the above observation, the petitioner is directed to give a copy of the objections dated 03.07.2018 given to the 1st respondent to the 2nd respondent herein and on receipt of the same, the 2nd respondent shall consider the objections, within a period of three weeks from the date of receipt of a copy of this order.
5. With the above directions, this writ petition stands ordered accordingly.
No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar(P&A) /True Copy/ Sub Assistant Registrar(CS-I) To:
1. The Commissioner, Madurai Municipal Corporation, Madurai.
2. The Assistant Commissioner/Deputy Collector, Madurai Municipal Corporation, Madurai.
+1CC to Mr.V.Sasikumar, Advocate, SR.No.76659 W.P.(MD) No.17040 of 2018 and W.M.P.(MD) Nos.15015 & 15016 of 2018 01.08.2018 KSA ES/SKN.RSK/SAR 1/07.09.2018/2P/4C https://hcservices.ecourts.gov.in/hcservices/