Writ petition challenging a property tax demand notice for lack of prior notice and violation of natural justice. The court set aside the demand notice and directed the respondents to issue a fresh notice allowing objections.
Impugned demand notice set aside; respondents directed to issue fresh notice after prior notice and pass orders within 15 days.
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 OF MADRAS
DATED: 08.07.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.12572 of 2011 & MP.No.2 of 2011
R.Ponnusamy
...Petitioner
Vs
1. The Commissioner,
Coimbatore City Municipal Corporation,
Coimbatore - 1.
2. The Assistant Commissioner,
Coimbatore Corporation (North Zone),
Coimbatore - 37.
3. Asst.Commissioner - Revenue,
Coimbatore City Municipal Corporation,
Coimbatore - 1. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the second respondent dated 27.04.2011, quash the same and consequently direct the 1st and 2nd respondents to implement the order of the Taxation Appellate Tribunal dated 12.10.2010 for proper calculation of arrears of tax.
For Petitioner : Mr.B.Nedunchezhiyan
For Respondents: Mr.K.Magesh, Standing Counsel O R D E R
Though the petitioner has raised several grounds challenging the impugned order of demand of property tax, one of the main ground is that, the petitioner were not issued with any prior notice calling for their objections or the details as to how the respondents had arrived at the demand amount.
Sd/Assistant Registrar //True Copy// Sub Assistant Registrar
Pkn.
To
+1cc to Mr.B.Nedunchezhiyan, Advocate sr.57294 +1cc to Mr.K.Magesh, Advocate sr.57043
W.P.No.12572 of 2011
nr 19/07/2019
2 issues framed by the court
Whether a prior notice calling for objections was issued before the impugned property tax demand.
Whether the unilateral demand violates principles of natural justice.
R.Ponnusamy
The Commissioner, Coimbatore City Municipal Corporation
The Assistant Commissioner, Coimbatore Corporation (North Zone)
Asst.Commissioner - Revenue, Coimbatore City Municipal Corporation
M.S. RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
