Respondents filed writ petition challenging property tax notice. Court stayed enhanced demand and recovery proceedings pending disposal of objections by Joint Commissioner, ordering de novo hearing within four weeks.
Stay of recovery proceedings for 8 weeks pending objection disposal; order for de novo hearing within 4 weeks.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.18406 of 2020 and
WMP. No.22802 of 2020
Lila Bai ...Petitioner
Vs
1 The Commissioner,
Greater Chennai Corporation, Ripon Building,
Chennai 600 003.
2 Revenue Officer,
Zone V, Greater Chennai Corporation,
No.105, Basin Bridge Road, Chennai 600 079. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certioari filed Mandamus, calling for the impugned Notice No.7 Dated09/01/2018 in Ref. in Notice 7/17-18/48414 and consequent notice claiming the arrears of tax under section 104 CCMC Act 1919 demanding arrears of half yearly tax with respect to bill No.05-057-02319000 claiming arrears upto II -2019 -2020 Rs.3 14 364 and current tax for the ensuring period at Rs.49 575 totalling to a sum of Rs.3 63 939 in respect to the premises bearing Door No.206 (143), Govindappa Naicken Street, Kothawalachavadi, Sowcarpet, Chennai 600 001.
For Petitioner : Mr.J.R.K.Bhavanantham For Respondents : Mr.K.Raja Srinivas Standing Counsel O R D E R
Mr.Raja Srinivas, learned Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter. Thus, by consent of both learned counsel, the matter is taken up for final disposal even at the stage of admission.
3.Since the objections filed before the Joint Commissioner, who has not been arrayed as a party, are still pending, on suggestion of Mr.Srinivas, the impugned recovery proceedings will be kept in abeyance for a period of eight (8) weeks from today. The petitioner will further continue to remit the property tax at the present rates without fail and upon compliance of the aforesaid condition, the enhanced demand shall be kept in abeyance.
Sd/-
Assistant Registrar(CJ CONF) //True Copy//
Sub Assistant Registrar
Ska/sl
To
1 The Commissioner, Greater Chennai Corporation, Ripon Building, Chennai 600 003.
2 Revenue Officer, Zone V, Greater Chennai Corporation, No.105, Basin Bridge Road, Chennai 600 079.
+1cc to Mr.K.Rajasrinivas, Advocate, S.R.No.41165
+1cc to Mr.J.R.K.Bhavanantham, Advocate, S.R.No.40641
W.P. No.18406 of 2020 and WMP. No.22802 of 2020
EV(CO) KKV/06/01/2021
2 issues framed by the court
Whether pending objections to enhanced property tax assessment warrant staying of coercive recovery proceedings.
Whether an application for assessment denovo can be ordered by the High Court in property tax matters.
2 provisions across 2 enactments
Lila Bai
The Commissioner, Greater Chennai Corporation
Revenue Officer, Zone V, Greater Chennai Corporation
Dr.Judge Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
