Allowed

S.Vimalkumar v. The Commissioner

Madras HC19 Jun 2018WP/11962/2018

Case brief

AI extract

What is this about?

The High Court allowed a writ petition challenging a property tax demand notice issued for the years 2016-17 and 2017-18 without proper verification. The Court held that the Municipality cannot revise tax without following assessment proceedings under the Tamil Nadu District Municipalities Act.

What did the court decide?

Impugned demand notice set aside; matter remanded to the respondent for fresh consideration.

S.Vimalkumar Vs The Commissioner — Pension and Retirement Benefits | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 19.06.2018

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CORAM

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THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM

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W.P.No.11962 of 2018 & W.M.P.Nos.13948 & 13949 of 2018

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S.Vimalkumar ... Petitioner

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The Commissioner, Dharapuram Municipality, Dharapuram, Tiruppur District. ... Respondent

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Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the entire records of the respondent in his demand notice dated 03.01.2018 relating to new to assessment number 154/025/00287 and Old Assessment No.154/13185 and quash the same.

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For Petitioner : Mr.K.Sudhakar For Respondent : Mr.P.Srinivas, Standing Counsel O R D E R

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Heard Mr.K.Sudhakar, learned counsel for the petitioner and Mr.P.Srinivas, learned Standing Counsel for the respondent.

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The petitioner has challenged the demand notice, dated 03.01.2018, demanding property tax for the period from 2016-17 and 2017-18.

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The learned counsel for the petitioner submits that the property tax for the said period has been paid.

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Thus, it appears that without proper verification, the respondent has issued the impugned demand notice. Assuming that the property tax requires to be revised, then the procedure under the Tamil Nadu District Municipalities Act has to be followed.

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

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Without following proper assessment proceedings, the respondent – Municipality cannot revise the property tax. Therefore, the impugned demand notice is liable to be set aside.

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Accordingly, this writ petition is allowed, the impugned
demand notice is set aside and the matter is remanded to the
respondent for fresh consideration. No costs. Consequently,
the connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
To
The Commissioner,
Dharapuram Municipality,
Dharapuram, Tiruppur District.
+1cc to Mr.K.Sudhakar, Advocate, S.R.No.38608
+1cc to Mr.P.Srinivas, Advocate, S.R.No.38779
W.P.No.11962 of 2018 &
W.M.P.Nos.13948 & 13949 of 2018
SVN(CO)
GSP(04/07/2018)

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

S.Vimalkumar v. The Commissioner

Case brief

What is this about?

What did the court decide?

S.Vimalkumar v. The Commissioner

Case brief

What is this about?

What did the court decide?

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