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Madras High CourtWMP(MD)/16422/2024allowed

Anandh @ Anandha Perumal v. The Commissioner

2024-08-19Honourable Mr Justice Mohammed Shaffiq4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Civil Appellate Jurisdiction Monday, the Nineteenth day of August Two Thousand and Twenty Four PRESENT The Hon`ble Mr.Justice MOHAMMED SHAFFIQ in WP(MD). 8450/ 2024 Anandh @ Anandha Perumal ... Petitioner/Petitioner Vs 1 The Commissioner Madurai City Municipal Corporation, Madurai.

2 The Assistant Commissioner Zone 2 Madurai City Municipal Corporation Madurai ... Respondents/Respondents Prayer in WMP(MD). No.16422 of 2024 To extend 15 days to comply with the order dated 03.04.2024, passed by this Honble Court in WP. (MD) NO. 8450 of 2024 and pass such further or other order as this Honorable Court may deem fit and proper in the circumstances of the case. Prayer in WP(MD). 8450/ 2024 :

Writ Petition is filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the records pertaining 1/4

to the impugned demand notice issued by the 1st respondent in his proceedings Nil dated 19.06.2023 and quash the same as illegal, consequently directing the 1st respondent re re-assess the Tax for the period 2004 to 2014 in accordance with old assessment method in respect of the No. 18, Lajapathi roy road, Chinna Chokkikulam, Madurai and refund the excess Tax paid by the petitioner and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice. ORDER:- This Petition coming on for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr.T.Lenin Kumar, Advocate for the Petitioner and of Me.K.K.

Kannan,Standing Counsel for the Respondents, this Court made the following order: "The present Miscellaneous Petition is filed praying for extension of 15 days to comply with the order passed by this Court dated 03.04.2024, wherein, this Court was pleased to grant liberty to the petitioner to file an appeal within a period of 30 days from the date of receipt of a copy of the said order.

2. It was submitted by the learned counsel for the petitioner that the order dated 03.04.2024 was received on 19.06.2024. However, due to the ill health of the petitioner, he was unable to approach the Taxation Appeals Committee within the stipulated period. It was submitted that a weeks' time may be granted to the petitioner to file an appeal, which was not objected to by the learned Standing Counsel for the respondents.

3. In view thereof, this Court is inclined to grant a weeks' time to the petitioner to file an appeal. Accordingly, this petition is allowed and the petitioner shall file an appeal within a period of one week from the date of receipt of a copy of this order. It is made clear that no further extension will be granted." Sd/- Assistant Registrar( ) // True Copy // /08/2024 Sub Assistant Registrar (CS-I/II/III/IV) 3/4

TO 1 The Commissioner Madurai City Municipal Corporation, Madurai.

2 The Assistant Commissioner Zone 2 Madurai City Municipal Corporation Madurai + CC to Mr.T.Lenin Kumar, Advocate CA Sr.No.44580/2024 ORDER DATED : 19/08/2024 ==========================

ORDER

========================== in WP(MD) No.8450 of 2024 SI -(20.08.2024) 4P/ 4C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023. 4/4