M/S.Srivatsa Real Estates v. the Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.07.2016
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
WRIT PETITION NO.8114 OF 2014
AND
M.P.NO.1 OF 2014
M/s. Srivatsa Real Estates Pvt. Ltd.,
rep. by its Managing Director,
Mr.C.S.Ramasamy
Chokkamputhur Road,
Coimbatore.
...Petitioner
Vs.
1. The Commissioner,
Municipal Administration and Water Supply Dept.
Chepauk, Chennai – 600 005.
2. The Commissioner,
Coimbatore Municipal Corporation
Coimbatore.
3. The Assistant Commissioner,
South Zone, Coimbatore Municipal Corporation,
Coimbatore.
4. The Assistant Commissioner (Revenue),
Coimbatore Municipal Corporation,
Coimbatore. ...Respondents
Writ Petition filed under Article 226 of the Constitution of
India, for issuance of Writ of Certiorarified Mandamus to call
for records of the respondent in Assessment No. 77184825, dated
13.12.2013, and to quash the same, and consequently, to direct
the respondents 2 to 4 to refund the amount.
For Petitioner :Mr.B.Nedunchezhiyan
For Respondent-1 :Mr.A.Zakir Hussain
Government Advocate
For Respondents 2 to 4:Mr.R.Sivakumar

https://hcservices.ecourts.gov.in/hcservices/

O R D E R

Heard Mr.B.Nedunchezhiyan, the learned counsel appearing for the petitioner, Mr.A.Zakir Hussain, learned Government Advocate for first respondent, and Mr.R.Sivakumar, learned counsel for respondents 2 to 4.

1. The petitioner has filed this Writ Petition, challenging the assessment of vacant land tax levied on the petitioner, pursuant to the assessment, dated 13.12.2013.

1. It is not in dispute that the petitioner has paid entire vacant land tax, and now, he has challenged the assessment, and thereby, seeks for refund of the tax, which was remitted by them.