Writ petition filed to quash a retrospective Property Tax demand notice issued without prior notice or opportunity of hearing under Article 226 of the Constitution.
Impugned demand notice dated 27.12.2017 is quashed and matter is remanded to respondent for fresh decision.
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In the High Court of Judicature at Madras
Dated : 06.07.2018
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
WP.No.1226 of 2018
&
W.M.P.Nos.1532 and 1533 of 2018
Lions Club of Dharapuram Town Charitable Trust Rep. By its Secretary Mr.R.Anbalagan Arima Arangam 8/5-2, Udumalai Road Dharapuram- 638 656 ...Petitioner Vs. The Commissioner Dharapuram Municipality Dharapuram Tiruppur District ... Respondent
Writ petition filed under Article 226 of the Constitution of the India seeking Writ of Certiorari to call for the records relating to the impugned demand notice dated 27.12.2017 relating to Assessment No.154/13332 and consequential final demand notice dated 08.01.2018 issued by the respondent and to quash the same.
For Petitioner : Mr.S.Saravanan For Respondent : Mr.J.Pothiraj Special Government Pleader
ORDER
Heard Mr.S.Saravanan, learned counsel for the petitioner and Mr.J.Pothiraj, learned Special Government Pleader, appearing for the respondent Municipality.
3.On a perusal of the impugned demand notice, it is seen that no opportunity was granted to the petitioner before the same was issued. The petitioner is at a loss to understand as to how the Property Tax has been computed in the impugned demand. The respondent Municipality does not dispute that prior to issuance of the impugned demand, no notice was issued to the Assessee. Thus, the impugned demand has to be held to be unsustainable in law.
Sd/Assistant Registrar(CS VII) //True copy// Sub Assistant Registrar gpa To The Commissioner Dharapuram Municipality Dharapuram Tiruppur District. +1cc to Mr.P.Srinivas, Advocate SR.No.P.Srinivas +1cc to Mr.S.Saravanan, Advocate SR.No.44191
WP.No.1226 of 2018 & W.M.P.Nos.1532 and 1533 of 2018 BS(CO) GN(18/07/2018)
3 issues framed by the court
Whether the Property Tax demand notice could be issued without granting notice and opportunity of hearing to the assessee.
Whether the computation of Property Tax was sustainable without prior notice to the petitioner.
Whether the demand notice lacked essential procedural safeguards.
Lions Club of Dharapuram Town Charitable Trust Rep. By its Secretary Mr.R.Anbalagan Arima Arangam
The Commissioner Dharapuram Municipality Dharapuram Tiruppur District
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
