Allowed

Shrimathi Devkunvar Nanalal v. The state of TamilNadu

Madras HC6 Oct 2020WP/9773/2020

Case brief

AI extract

What is this about?

The Madras High Court allowed a writ petition filed by Vaishnav College challenging warrant notices issued under the Municipal Taxation Consolidation and Taxation (MTC & T) Act. The Court quashed the notices issued by Pallavaram Municipality for being issued without prior preassessment notices or assessment orders.

What did the court decide?

The impugned demand notices are quashed as they were not preceded by preassessment notices or orders of assessment.

Shrimathi Devkunvar Nanalal Vs The state of TamilNadu — Writ and Judicial Review | Madras HC (2020)

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W.P. No.9773 of 2020

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 06.10.2020

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.9773 of 2020

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and

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WMP. Nos.11898 of 2020

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Shrimathi Devkunvar Nanalal Bhatt Vaishnav College for Women (Autonomous) Rep. by its Secretary Chrompet Chennai 600 044. ..Petitioner Vs. 1 The State of TamilNadu Rep. by secretary to Government Municipal Administration Rural Development Panchayats and Panchayat Unions Poverty alleviation Programmes Rural 2 The Commissioner of Municipal Administration Ezhilagam Annex Building VIth Floor Chepauk Chennai 600 005. 3 Pallavaram Municipality Rep. by its Commissioner Chennai 600 043. .. Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Declaration to declare that the warrant notices for Assessment No.007/025/01039 of the petitioner college under impugned warrant notices dated 06/12/2018 01/02/2019 04/06/2019 27/02/2020 and 11/03/2020 on the file of the 3rd respondent as null and void illegal and unconstitutional in so far as the petitioner educational institution is concerned.

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For Petitioner : Mr.K.Shakespeare For Respondents : Mr.P.Srinivas,

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http://www.judis.nic.in

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W.P. No.9773 of 2020

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Special Government Pleader

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O R D E R

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Mr.P.Srinivas, learned counsel appearing for R3 would fairly submit that

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the impugned demand notices do not appear to have been preceded by preassessment notices or orders of assessment.

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In the light of the aforesaid the impugned demands are quashed. The

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Commissioner, Pallavaram Municipality Assessment Circle/R3 is at liberty to

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issue notice to the petitioner, hear its submissions and pass orders of assessment in

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accordance with law.

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The Writ Petition is allowed. Consequently, connected Miscellaneous
Petition is closed. No costs.
06.10.2020
Rkp
Index:Yes
Internet:Yes

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Speaking order

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1 The State of TamilNadu Rep. by secretary to Government Municipal Administration Rural Development Panchayats and Panchayat Unions Poverty alleviation Programmes Rural

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2 The Commissioner of Municipal Administration Ezhilagam Annex Building VIth Floor Chepauk Chennai 600 005.

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http://www.judis.nic.in

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W.P. No.9773 of 2020

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3 Pallavaram Municipality

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Rep. by its Commissioner Chennai 600 043.

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Dr.ANITA SUMANTH, J.

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rkp
W.P. No.9773 of 2020
and
WMP. Nos.11898 of 2020

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06.10.2020

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http://www.judis.nic.in

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Shrimathi Devkunvar Nanalal v. The state of TamilNadu

Case brief

What is this about?

What did the court decide?

Shrimathi Devkunvar Nanalal v. The state of TamilNadu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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