A.J.S.Paul (Deceased) v. the Assistant Commissioner
Case brief
What is this about?
Writ petitioners challenged a recovery notice for property tax, arguing no assessment was made. The High Court rejected the petition, directed payment of arrears, and ordered the corporation to inspect premises and pass a revised assessment order within four weeks while directing officials to expedite collection.
What did the court decide?
Petitioners directed to pay arrears of Rs.30,22,804 (after deduction) within six weeks; Corporation directed to inspect premises within two weeks and pass reassessment within four weeks. Pending petit
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :: 11.01.2019
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P. NOS.46463 AND 46464 OF 2002
A.J.S.Paul (dead) 2.Celine Paul 3.Ajit Jose Sylvester (petitioners 2 and 3 are substituted as legal representatives of deceased 1st petitioner as per order dated:28.8.2018 made in WMP.17423/2018) ...Petitioners Vs 1.The Assistant Commissioner, Thatchanallur Ward Office, Tirunelveli Municipal Corporation, Karunanidhi Maligai, Madurai Road. Tirunelveli 627 001 2.The Commissioner, Tirunelveli Municipal Corporation, Rajaji Maligai, S.N.High Road, Tirunelveli 627 001 ...Respondents
Writ Petition filed under Art.226 of the Constitution of India praying for a Writ of Certiorarified Mandamus to issue a Writ of Certiorarified Mandamus calling for the records relating to RC.No.A4/606/2002 dated 16.8.2002 on the file of the Assistant Commissioner Thatchanallur Ward Office Tirunelveli Municipal Corporation Tirunelveli the 1st respondent herein and quash the same and forbear the respondents from in any way proceeding against the petitioner for the recovery of the property tax bearing D.No.54, 54-A to 54-H, 54/2 to 54/24 at S.N.High Road, Tirunelveli 627 001 for the recovery of the property tax for the assessment years 1992-93 and 1998-1/2002 by
Issues for consideration
3 issues framed by the court
Whether the demand notice for property tax could be challenged on the ground of lack of assessment or inspection?
Whether the petitioners were ready and willing to pay tax pending reassessment?
Whether the corporation was directed to inspect premises and pass revised assessment order?
Parties & counsel
- petitioner
A.J.S.Paul (dead) and Legal Representatives and E.S.V.Paul
- respondent
Assistant Commissioner, Thatchanallur Ward Office, Tirunelveli Municipal Corporation
- respondent
Commissioner, Tirunelveli Municipal Corporation
Coram
Case details
As recorded by the court registry
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