M.Kalyani v. The Government of Tamil Nadu
Case brief
What is this about?
The petitioner challenged an enhanced property tax notice. The single-judge Bench directed the Commissioner to dispose of the petitioner's individual revision first, strictly complying with the requirement of a hearing under Rule 12, before any coercive action for the enhanced demand. The petitioner must continue paying the existing tax rate.
What did the court decide?
Petitioner directed to file individual revision; Commissioner to dispose of revision with hearing within 12 weeks; no coercive action until disposal; petitioner to pay tax at old rate.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :08.08.2019
CORAM
THE HON'BLE MR.JUSTICE M.SUNDAR
W.P.No.23376 of 2019
&
W.M.P.Nos.23129 and 23130 of 2019
M.Kalyani ...Petitioner
vs
1.The Government of Tamil Nadu
rep. By its Principal Secretary to Government
Municipal Administration and Water Supply
(MA IV) Department, Chepauk
Chennai – 600 005
2.The Commissioner of Municipal Administration,
Ezhilagam, Chepauk, Chennai – 600 005.
3.The Commissioner Cum Executive Authority
Mettupalayam Municipality,
Housing Unit, Mettupalayam – 641 301 ...Respondents
Prayer : Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari to
call for the records pertaining to the Special Notice dated
19.02.2019 issued by the 3 rd respondent to the petitioner and
quash the same.
For Petitioner : Mr.J.T.Rajasuriya for Mr.T.K.S.Gandhi
For Respondents : Mr.R.P.Pratap Singh Government Advocate for R1&R2 Mr.V.Jayaprakash Narayanan Standing counsel for R3
Issues for consideration
3 issues framed by the court
Whether the tax assessees are required to file a revision before the enhanced property tax demand takes effect.
Whether the revision under the District Municipalities Act requires a fair hearing before being disposed of.
Whether the impugned enhancement of property tax against the petitioner can be enforced immediately.
Parties & counsel
- petitioner
M. Kalyani
- respondent
The Government of Tamil Nadu
- respondent
The Commissioner of Municipal Administration
- respondent
The Commissioner Cum Executive Authority, Mettupalayam Municipality
Coram
Case details
As recorded by the court registry
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