The court allowed the preference for the remedy under the Chennai City Municipal Corporation Act, 1919 over a writ petition for disputed facts. The petition challenging the final property tax notice was dismissed as factual disputes require adjudication by the Tribunal.
Writ petition disposed of; no costs; connected W.M.Ps. closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14.11.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
Writ Petition No.28930 of 2017 & W.M.P.Nos.31150 &31151 of 2017
.Vs.
Prayer: The writ petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorari to call for the records pertaining to the issue of the property tax demand notice No.10 dated 13.09.2017 with annexure thereon pertaining to the property comprised of house ground and premises bearing Old Door No.27, New Door No.57, Sembudass Street, George Town, Chennai – 1 at the instance of the Commissioner, Corporation of Chennai - the 1st respondent herein and quash the same.
For Petitioners : Mr. D. Ashok Kumar For Respondents : Mrs. Karthika Ashok
O R D E R
Heard Mr. D.Ashok Kumar learned counsel for the petitioners and Mrs. Karthika Ashok, learned Standing Counsel accepting notice for the respondents.
directed to pay property tax upto 2016-17 at the rate of Rs.10,857/-, after which, the second respondent was directed to cause an inspection of the building in the presence of the petitioners, issue a provisional notice, invite objections of the petitioners and then make a final assessment.
3.The Assistant Revenue Officer, Zone-V Revenue Department,Corporation of Chennai-1
Writ Petition No.28930 of 2017
and
W.M.P. Nos.31150 &31151 of 2017
RSI(CO)
SP(04/12/2017)
2 issues framed by the court
Whether disputed factual questions regarding the type of occupation of building floors can be adjudicated in a writ petition.
Whether the writ petition challenging the final property tax assessment notice should be disposed of given the substantial reduction in tax.
2 provisions across 2 enactments
S.M.M. Sultan Ibrahim & Ors.
The Commissioner, Corporation of Chennai
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
