The High Court of Madras allowed a writ petition challenging an Urban Land Tax demand notice. The Court quashed the order due to the absence of record showing proper assessment proceedings were initiated, holding distraint was bad in law.
The impugned order was quashed and the writ petition was allowed; it is open to authorities to proceed as per the Act.
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 : 26.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.38960 of 2002
and
W.M.P.No.58113 & 58114 of 2002
N. Emarose ... Petitioner Vs 1. The Commissioner, Urban Land Tax, Chennai - 5.
Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the entire records on the file of the respondents 2 and 3 in respect of the orders passed by them based on the undated demand notice in form No.6 issued in the first week of September 2002 Under Section 14 of the Urban Land Tax Act 1966, as amended in 1971, calling upon him to pay the Urban Land Tax amounting to Rs.41,150/- and other connected records pertaining to Survey No.59/1, 58/9 and 58/1 at Kolathur Village, Peravallur, Perambur, Chennai - 11 and quash the undated demand notice of the third respondent.
Heard Mr.T.V.Krishnamachari, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents 1 to 4.
Sd/Assistant Registrar(CS VIII)
//True Copy//
Sub Assistant Registrar
kak/sli
To
3 issues framed by the court
Whether the quashing of proceedings under the Urban Land Ceiling Act impacts the initiation of assessment under the Urban Land Tax Act.
Whether distraint proceedings initiated without prior assessment notices are bad in law.
Whether the Urban Land Tax authorities followed the mandatory procedure of issuing notice before assessment.
2 provisions across 2 enactments
N. Emarose
Commissioner, Urban Land Tax, Chennai
Assistant Commissioner, Urban Land Tax, Ambattur
Special Tahsildar (ULT), Purasawakkam
Revenue Inspector, Purasawakkam
T. S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
