Allowed

Mrs.Kousalya Bai v. The State of Tamilnadu

Madras HC20 Sept 2019WP/39006/2015

Case brief

AI extract

What is this about?

This High Court set aside a property tax demand and ordered reassessment after a hearing following failure to issue a show-cause notice to the petitioner before raising the demand in violation of natural justice.

What did the court decide?

Impugned demand set aside; notice to be issued within two weeks with basis of computation; assessment orders to be passed within four weeks of hearing.

Mrs.Kousalya Bai Vs The State of Tamilnadu — Property and Title | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 20.09.2019

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CORAM:

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THE HONOURABLE Dr.JUSTICE ANITA SUMANTH

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W.P.No.39006 of 2015 and

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M.P.No.1 of 2015

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Kousalya Bai ... Petitioner
Vs.
1.The State of Tamil Nadu rep. by its,
Commissioner,
Corporation of Chennai,
Ribbon Buildings,
Chennai.
2.The Zonal Officer,
Zone – 8,
Corporation of Chennai,
Chennai 600 030. ... Respondents

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Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the second respondent made in Z.O.No.VIII R.D.C.No.R1/2015 dated -9-2015 and the Tax assessment Bill No.08/100/01738/00 in respect of the property situated at 107(9) Ab block, 3^rd Street, Anna Nagar, Chennai 40 and quash the same and consequently direct the respondents to reassess the property tax by conducting an enquiry in a manner known to law after affording sufficient and reasonable opportunity to the petitioner.

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For Petitioner :Mrs.Selvi George, For Respondents:Mr.Pratap Singh (for R1) Government Advocate No Appearance (for R2) ORDER

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Admittedly no opportunity has been granted nor show cause notice issued to the petitioner prior to raising of the impugned demands. For these reasons, following the consistent line of decisions taken by this Court in similar matters, the impugned

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

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demand is set aside. Notice shall be issued within a period of two weeks from the date of receipt of a copy of this order, along with the basis of computation of property tax. Upon receiving the objections and considering the same and hearing the petitioner, orders of assessment shall be passed within a period of four weeks from date of conclusion of personal hearing.

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2.This writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed.

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s/dAssistant Registrar(CO)

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True Copy
Sub-Assistant Registrar
To
1.The Commissioner,
Corporation of Chennai,
Ribbon Buildings,
Chennai.
2.The Zonal Officer,
Zone – 8,
Corporation of Chennai,
Chennai 600 030.
+1 CC to Mrs.Selvi George, advocate sr 81225.
+1 CC to The Govt. Pleader sr 81580.
W.P.No.39006 of 2015
and
M.P.No.1 of 2015
NRL(CO)
SP(25/10/2019)

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

Mrs.Kousalya Bai v. The State of Tamilnadu

Case brief

What is this about?

What did the court decide?

Mrs.Kousalya Bai v. The State of Tamilnadu

Case brief

What is this about?

What did the court decide?

What the court decided

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