2.The appellant/writ petitioner filed W.P.(MD).No.5247 of 2020, praying for issuance of writ of mandamus directing the 1st respondent to cancel the property Tax receipt issued to the respondent Nos.4 to 6 in respect of Sy.Nos.233/1, 251 and 252 situated at Allinagaram Village, Theni District, based on the petitioner's representation dated 12.02.2020 and it was entertained. The learned Judge, after taking into consideration the rival submissions and the materials placed found that the suit in O.S.No.71/1985 was filed by one Chinnathai against Chinnammal and others praying for the relief of partition and separate possession and it was decreed and in the final decree, in I.A.No.572/2014, the appellant/writ petitioner made a claim of 1/6th share in the suit property. In the Commissioner's report, final decree application is pending before the Sub Court, Uthamapalayam. The learned Judge, after taken note of the challenge made to the preliminary decree made in O.S.No.71 of 1985, dated 24.04.1992 as well as A.S.No.57 of 1993 and S.A.No.1773 of 1996 came to be decided on 13.09.1996 and 11.02.2013 respectively and though 1/6th share was claimed by the wife of the appellant/writ petitioner, on her demise, he has stepped into her shoes. The learned Judge has taken note of the grievance expressed by the writ petitioner pertains to change of property tax assessment in the names of the respondents 4 to 6 therein and observed that the assessment is only for the property and it does not give any right to the individuals named in the tax receipt and name is given in the property tax receipt only for the purpose of casting upon the responsibility to pay the tax. The learned Judge further observed that if the appellant/writ petitioner is still having grievance, he can approach the Sub Court, where the Commissioner's application is pending and seek any relief. With the said observations/findings, the learned Judge had dismissed the writ petition on 12.03.2020 and challenging the same, the present writ appeal has been filed.
