Dismissed

Mohamed Sathak Trust v. The Government of tamil Nadu

Madras HC13 Oct 2020WP/4665/2020

Case brief

AI extract

What is this about?

In this writ petition, the petitioner Trust challenged property tax demand notices and sought an extension to pay the demand due to COVID-19 financial constraints. The Court dismissed the prayer for quashing the notices as the tax computation was accepted, noting that requests for time to pay are not within the Court's jurisdiction.

What did the court decide?

The prayers for Certiorari and Mandamus to quash the demand notices were dismissed; the connected miscellaneous petitions were closed.

Mohamed Sathak Trust Vs The Government of tamil Nadu — Property and Title | Madras HC (2020)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 13.10.2020

¶3

CORAM

¶4

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

¶5

W.P.No.4665 of 2020

¶6

and WMP.Nos.5529 & 5528 of 2020

¶7

Mohamed Sathak Trust Reg. No. 336 of 1973 Represented by its Chairman and its Authorised Signatory Old No.6/1 New No. 11 Pycrofts Garden Road First Floor, Chennai 600 006 .. Petitioner .Vs. 1. The Government of Tamil Nadu Represented by the Secretary to Government Department of Municipal Administration and Water Supply Secretariat Fort St. George Chennai 600 009

¶8

The Commissioner Corporation of Chennai Rippon Building E.V.R. Periyar Road Chennai 600 003

¶9

The Deputy Commissioner, Revenue and Finance Greater Chennai Corporation Rippon Building E.V.R Periyar Road Chennai 600 003

¶10

The Assistant Revenue Officer Zone No. VIII Revenue Department Anna Nagar Chennai

¶11

The Assistant Revenue Officer Zone XV Revenue Department Chennai 600 119

¶12

The Revenue Officer Greater Chennai Corporation Rippon Building E.V.R. Periyar Road Chennai 600 003 .. Respondents

¶13

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the records of the 3rd and 5th respondents relating to VA.THU Na.Ka. No. G1 / 6481 / 2008 dated 12.02.2020 and

¶14

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

¶15

Sa.Ma.Aa. Va. Thu / Spl / 2019-20 dated 17.02.2020 against the petitioner to quash the same and consequently forbear the Respondents from in any manner levying property tax for the buildings used by the petitioner trust for educational purposes.

¶16

For Petitioner : Ms.Archana Reddy,

¶17

For Ms.Priya Ravi

¶18

For Respondents: Mr.S.Thangavel,

¶19

Special Government Pleader for R1 No Appearance for R2 to R6

¶20

O R D E R

¶21

Mr.S.Thangavel, learned Special Government Pleader appears for the first respondent/Government of Tamil Nadu. There is no appearance for the Corporation/R2 to R6.

¶22

Learned counsel for the petitioner has filed a memo under cover of e-mail dated 12.10.2020 reading as follows: ‘The Petitioner above named submits as follows:

¶23

In pursuance of the interim directions of this Hon’ble Court, the Computation Statement has been given by the Respondent for the payment of Property Tax, for the assessment year(s) from 2018-2020.

¶24

The Petitioner is in agreement to pay the amount of Rs.25,37,760/- towards Property Tax for Zone No.15, Ward No.197, Bill No.20521. However, in view of the pandemic COVID-19 situation, the Institution is in severe financial constraints and the Petitioner requests for further time for making the payment.

¶25

The Petitioner undertakes to make the entire payment of Rs.25,37,760/- in five instalments, payable by or before 31^st March 2021. In this regard, the Petitioner will submit a representation seeking an extension of time to remit the payment, on the aforesaid terms.

¶26

The Petitioner prays that this Hon’ble Court may be pleased to direct the Respondents to consider the Petitioner’s claim for such extension of time, for the agreed payment and thus render justice.’

¶27

In the light of the averments in paragraph 2 to the effect that the computation of property tax set out by the respondent is accepted, the prayer for Certiorarified Mandamus

¶28

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

¶29

quashing demand notices dated 12.02.2020 and 17.02.2020, are dismissed. The petitioner seeks some time to remit the admitted demands but it is not for this Court to consider such a request. Connected miscellaneous petitions are closed. No costs.

Sd/-

Assistant Registrar

//True Copy//

Sub Assistant Registrar

¶34

¶35

The Government of Tamil Nadu Represented by the Secretary to Government Department of Municipal Administration and Water Supply Secretariat Fort St. George Chennai 600 009

¶36

The Commissioner Corporation of Chennai Rippon Building E.V.R. Periyar Road Chennai 600 003

¶37

The Deputy Commissioner, Revenue and Finance Greater Chennai Corporation Rippon Building E.V.R Periyar Road Chennai 600 003

¶38

The Assistant Revenue Officer Zone No. VIII Revenue Department Anna Nagar Chennai

¶39

The Assistant Revenue Officer Zone XV Revenue Department Chennai 600 119

¶40

The Revenue Officer Greater Chennai Corporation Rippon Building E.V.R. Periyar Road Chennai 600 003.

¶41

+1cc to M/s.P.T.Ramadevi, Advocate, Sr.No.33904

¶42

+1cc to the Government Pleader, Sr.No.34111

¶43

W.P.No.4665 of 2020 and WMP.Nos.5529 & 5528 of 2020

¶44

pp (co) rr ii (10/11/2020)

¶45

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

Mohamed Sathak Trust v. The Government of tamil Nadu

Case brief

What is this about?

What did the court decide?

Mohamed Sathak Trust v. The Government of tamil Nadu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Tvl.Parveen Travels Vs The State of TamilNadu

Govindasamy Vs The Commissioner

P.Thananjayan Vs The Deputy Commissioner (Excise)

M/s. Bharani Hospitals Private Limited Vs The Assessing Officer

Samyukta Gowda Saraswata Vs The Assistant Revenue Officer

K.Manoharan Vs The Greater