Writ petition filed to quash orders levying property tax on an imaginary, unconstructed building. Court accepted a respondent report confirming no building existed at the address and quashed the tax proceedings as illegal.
Impugned proceedings dated 12.02.2019 regarding Door No. 5/121F are quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P(MD).No.709 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.10.2020
CORAM
THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE W.P(MD).No.709 of 2020 and WMP(MD) Nos. 520 & 521 of 2020
The Managing Trustee, The Sidham Trust,
Sudha Saseendaran Siddha Medical College & Hospital, Mecode, Kaliakavilai Post, Kanyakumari District.
.. Petitioner
Vs.
[R-2 Suo motu impleaded vide Court order, dated 27.08.2020]
.. Respondents
PRAYER: Writ Petition is filed under Article 226 of Constitution of India for issuance of Writ of Certiorari , calling for the records relating to the impugned proceedings in Na.Ka.No.230/2011/A1 dated 12.02.2019 in so far as it relates to the imaginary building in Door No.121F is concerned and quash the same as illegal.
For Petitioner : Mr.M. Mahaboob Athiff For R-1 : Mr. A. Thiyagarajan, Government Advocate For R-2 : Mr.C. Ramesh Special Government Pleader
ORDER
The instant Writ Petition has been filed to quash the impugned proceedings, dated 12.02.2019 in Na.Ka.No.230/2011/A1 passed by the first respondent /Town Panchyat.
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W.P(MD).No.709 of 2020
Medical College and Hospital' which were approved by the first respondent /Town Panchayat by its sanction order, dated 18.04.2005. However, only in respect of building plans, three buildings were constructed and in respect of the remaining one no building was constructed. However, according to the petitioner, the respondent has levied property tax in the impugned proceedings for the unconstructed building also.
Assistant Registrar
// True Copy //
ksa
Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
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W.P(MD).No.709 of 2020
To
Kaliarkavilai Selection Grade Town Panchayat, Padanthalumoodu Post, Vilavancode Village and Taluk, Kanyakumari District.
W.P(MD).No.709 of 2020 14.10.2020
AC(CO)
AP(03/11/2020) 3P 3C
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1 issue framed by the court
Whether the impugned proceedings levying property tax on an unconstructed building should be quashed.
1 provisions across 1 enactments
The Managing Trustee, The Sidham Trust
The Kaliarkavilai Selection Grade Town Panchayat
The Tahsildar, Vilavancode Taluk
Abdul Quddhose
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
