High Court in Madras dismissed four writ petitions filed by a petitioner against the Kathivakkam Municipality Commissioner seeking quashing of property tax notices and forbearance on collection. The court accepted the petitioner's undertaking to pay dues as unrebutted and dismissed the petitions.
Writ Petitions dismissed on undertaking to pay tax arrears.
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: 13.10.2017
CORAM:
THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
W.P.Nos.36448 to 36451 of 2003
T.Natesan .. Petitioner in all the Writ Petitions Vs.
The Commissioner, Kathivakkam Municipality, Chennai-57. .. Respondent in all the Writ Petitions
Writ Petition No.36448 of 2003 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent relating to the impugned notice dated 02.12.2003 for the assessment No.322 for the property bearing Door No.374, Kathivakkam High Road, Kathivakkam, Chennai-600 057, quash the same and direct the respondent to collect the tax prior to three years, i.e. from 2000-2001 to 2002-2003 to the tune of Rs.2,880/- from the petitioner.
Writ Petition No.36449 of 2003 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus to forbear the respondent and his men from in any manner collecting the tax dues to the assessment No.324 for the property bearing Door No.376, Kathivakkam High Road, Kathivakkam, Chennai-600 057, prior to 3 years, i.e. from 19931994 to 1998-1999.
Writ Petition No.36450 of 2003 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent relating to the impugned notice dated 02.12.2003 for the assessment No.323 for the property bearing Door No.375, Kathivakkam High Road, Kathivakkam, Chennai-600 057, quash the same and direct the respondent to collect the tax prior to three years, i.e. from 2000-2001 to 2002-2003 to the tune of Rs.2,880/- from the petitioner.
Writ Petition No.36451 of 2003 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus to forbear the respondent and his men from in any
manner collecting the tax dues to the assessment No.321 for the property bearing Door No.373, Kathivakkam High Road, Kathivakkam, Chennai-600 057, prior to 3 years i.e. from 19931994 to 1999-2000.
For Petitioner : No appearance
For Respondents : Mr.V.C.Selvasekaran
ORDER
At the request of the learned counsel for the petitioner, the Writ Petitions are listed today under the caption "for orders" to verify the facts mentioned in the letter dated 23.08.2017 addressed by the petitioner to the Assistant Revenue Officer, Zone-I, Thiruvotriyur, Corporation of Chennai, stating that the petitioner has paid property tax amount from 2003 to March 2014 and he would pay the balance amount of tax shortly and hence, he is not willing to pursue the Writ Petitions. Learned counsel for the petitioner is absent today (13.10.2017). In view of the above said letter dated 23.08.2017, and as the petitioner is not willing to pursue the Writ Petitions, and as the petitioner has paid the property tax as indicated above and as he has also undertaken to pay the balance amount of tax shortly, as stated in the said letter, dated 23.08.2017, even though the learned counsel for the petitioner is absent today, the said statement made in the said letter is taken to be as not being refuted by the petitioner. While recording the contents of the said letter, dated 23.08.2017 of the petitioner, the Writ Petition is dismissed. No costs. If the remaining amount of property tax as agreed upon by the petitioner in the said letter dated 23.08.2017 is not paid, the respondent is at liberty to take action against the petitioner, in accordance with law, if so warranted. No costs.
Sd/ Assistant Registrar
/True copy/
Sub Assistant Registrar
To
The Commissioner, Kathivakkam Municipality, Chennai-57.
W.P.Nos.36448 to 36451 of 2003
SDR 13.11.2017
1 issue framed by the court
Whether Writ Petitions seeking quashing of tax notices and forbearance on tax collection can be disposed of solely based on the petitioner's letter undertaking future payment of dues.
1 provisions across 1 enactments
T.Natesan
The Commissioner, Kathivakkam Municipality
S.Vaidyanathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
