Sebasthiyan .R v. The Commissioner
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.02.2023 C O R A M THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU and W.M.P. (MD) Nos. 16998 and 17001 of 2022 R.Sebasthiyan ... Petitioner Vs.
1.The Commissioner, Madurai City Municipal Corporation, Arignar Anna Maligai, Tallakulam, Madurai - 625 002.
2.The Assistant Commissioner (Revenue), Madurai City Municipal Corporation, Arignar Anna Maligai, Tallakulam, Madurai - 625 002.
...Respondents
Prayer: Writ Petition filed under Article 226 of the constitution of India, to issue a writ of Certiorari, to call for records of the Notice No. GR-2022/SPL/115/277931 of the 1st Respondent dated 08.07.2022 and quash the same.
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For Petitioner : Mr. C.Mahadevan For Respondents : Mrs. S.Devasena
O R D E R
Heard Mr. C.Mahadevan, Learned Counsel for the Petitioner and Mrs. S.Devasena, learned Counsel for the Respondents and perused the materials placed on record, apart from the pleadings of the parties. 2.
When it was pointed out that the Petitioner has got an effective alternative remedy to challenge the Notice No. GR-2022/SPL/115/277931 dated 08.07.2022 issued by the First Respondent, which is impugned in this Writ Petition, by filing appeal under Section 169-G of the Madurai City Municipality Corporation Act, 1971, before the Taxation Appeals Tribunal, Learned Counsel for the Petitioner seeks permission of the Court to withdraw the Writ Petition with liberty to resort to the aforesaid procedure and he has made an endorsement to that effect in the court record. 2/4
In view of the same, the Writ Petition is dismissed as withdrawn, granting such liberty. It is made clear that for the purpose of reckoning limitation for availing the aforesaid remedy, the period from the date of filing of the Writ Petition, viz., 23.09.2022, till the date on which the certified copy of this order is made ready by the Registry, shall be excluded. Consequently, connected Miscellaneous Petitions are closed. No costs. 07.02.2023 NCC : Yes/No Index : Yes/No Internet : Yes/No SJ Note: Issue order copy by 03.03.2023 3/4
P.D.AUDIKESAVALU,J.
SJ W.P. (MD)No.22891 of 2022 07.02.2023 4/4