Anandhan .P v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.08.2022

CORAM

THE HONOURABLE MR.JUSTICE M.NIRMAL KUMAR P.Anandhan ... Petitioner Vs.

1.The Commissioner, Madurai Corporation, Aringar Anna Maligai, Tallakulam, Madurai-625002.

2.The Assistant Commissioner, Madurai Corporation, Zonal No.4, CMR Road, Madurai-625009.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, direct the first respondent to pass appropriate order by consider the petitioner's representation, dated 17.08.2022 in accordance with law within the time stipulated by this Court. For Petitioner : Mr.R.Alagumani For Respondents : Mr.S.Vinayak Standing Counsel 1/4

ORDER

The petitioner sent a representation on 17.08.2022 for the reason that the first respondent has not followed the direction and circular issued by the Director, Municipal Corporation in Na.ka.No.40032/2012/R1, dated 01.04.2022. Further, gave guidelines and assistance to the Assessing Officer more particularly to consider the age of the building. In this case, without following the guidelines, the Assessing Officer ought not to have revised the tax. If at all to make any raise in the tax, only 5% is permissible. On the contrary, increased the property tax in general revision as 100% from the previous tax. Hence, he filed this writ petition.

2. The learned Standing Counsel for the respondents submits that the petitioner in his own paragraph 9 of the affidavit admitted that already revised assessment order has been passed. The petitioner if aggrieved, the petitioner has to file an appeal before the Taxation Tribunal and not filed this writ petition. In any event, the representation of the petitioner would be considered and thereafter informed about the possession of land and the petitioner is to approach the appropriate authority.

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3. Recording the same, the respondents are directed to consider the petitioner's representation, dated 18.07.2022 and dispose of the same within a period of three weeks from the date of receipt of copy of this order. The writ petition stands disposed of. No costs.

30.08.2022 Index : Yes / No Internet : Yes/ No sn To 1.The Commissioner, Madurai Corporation, Aringar Anna Maligai, Tallakulam, Madurai-625002.

2.The Assistant Commissioner, Madurai Corporation, Zonal No.4, CMR Road, Madurai-625009.

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M.NIRMAL KUMAR, J.

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