The petitioner's assessment to the property tax was made under Rule 8(1) of the Tamil Nadu District Municipalities Act, 1920 under the Taxation and Finance Rules. As against the same, the petitioner had filed a revision before the second respondent and by an order dated 14.02.2003, the second respondent had informed the petitioner that his application for revision was belatedly made after a period of 30 days and hence rejected the petitioner's request. Consequent to the order dated 14.02.2003, a demand was raised by the second respondent calling upon the petitioner to pay the re-assessed tax within 15 days. Aggrieved against the order of the Commissioner and the consequent demand notice received by the petitioner on 28.06.2003, the petitioner had filed an appeal before the Taxation Appeal Committee, who is the third respondent herein, on 05.07.2003. The second respondent, by the impugned order dated 02.12.2003, returned the petitioner's appeal. Aggrieved against the same, W.P(MD)No.7873 of 2011 has been filed. W.P(MD)No.7874 of 2011 has been filed challenging the demand notice issued by the second respondent dated 20.06.2011.
