Writ petitions challenging the levy of property tax on buildings in Chennai were closed because the assessments were deactivated due to building demolition and new assessments were passed; no further adjudication was required.
Both writ petitions stand closed; no costs.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :09.09.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.Nos.2177 & 2178 of 2010
and
M.P.Nos.1 & 1 of 2010
M.Moinuddin Sherif ... Petitioner in both W.Ps
Vs
1.The Assistant Revenue Officer,
Zone No.VII,
Corporation of Chennai,
Chennai.
2.The Commissioner,
Corporation of Chennai,
Rippon Building,
Chennai – 600 003. ... Respondents in both W.Ps
Prayer in W.P.No.2177 of 2010 : Writ Petition filed Under
Article226 of the Constitution of India to issue of Writ of
Declaration, declaring that the levy, impost assessment, demand,
or collection of property tax to the buildings situate at Door
No.422, Pantheon Road, Egmore, Chennai – 600 008 belonging to
the petitioner as illegal and unconstitutional and consequently,
issue a Mandamus by forbearing the respondents, their men,
agents, servants, subordinates, from in any manner, levy,
impost, collect, demand or assess property tax to the building
situate at No.422, Pantheon Road, Egmore, Chennai – 600 008
other than by following provisions contained in Chennai City
Municipal Corporation Act of 1919.
Prayer in W.P.No.2178 of 2010 : Writ Petition filed Under
Article 226 of the Constitution of India to issue of Writ of
Declaration, declaring that the levy, impost assessment, demand,
or collection of property tax to the buildings situate at Door
No.424, Pantheon Road, Egmore, Chennai – 600 008 belonging to
the petitioner as illegal and unconstitutional and consequently,
issue a Mandamus by forbearing the respondents, their men,
agents, servants, subordinates, from in any manner, levy,
impost, collect, demand or assess property tax to the building
situate at No.424, Pantheon Road, Egmore, Chennai – 600 008
other than by following provisions contained in Chennai City
Municipal Corporation Act of 1919.
For Petitioner: Mr.T.T.Ravichandran
[in both W.Ps]
ForRespondent : M/s.Karthikaa Ashok
Senior Standing counsel
[For Chennai Corporation]
[in both W.Ps]
COMMON ORDER
The learned Senior Standing counsel appearing on behalf
of the Chennai Corporation, on instructions, made a submission
that during the pendency of the writ petitions, the assessment
of the subject property involved in the writ petitions was
deactivated on account of the demolition of the building.
2. In view of the fact that the assessment itself is
deactivated and a new assessment order has been passed in
respect of the property, it is for the owners to initiate
appropriate steps. However, with reference to the issue raised,
no further adjudication is required.
3. Accordingly, both the writ petitions stand closed. No
costs. Consequently, connected miscellaneous petitions are
closed.
Sd/-
Assistant Registrar (CS-III)
// True Copy //
Sub Assistant Registrar
kak
To
1.The Assistant Revenue Officer,
Zone No.VII,
Corporation of Chennai,
Chennai.
2.The Commissioner,
Corporation of Chennai,
Rippon Building,
Chennai – 600 003.
+1CC to M/s.Karthikaa Ashok, Advocate, SR.No. 45962
W.P.Nos.2177 & 2178 of 2010
VG II(CO)
B.VC (04/10/2021)
M.Moinuddin Sherif
The Assistant Revenue Officer, Zone No.VII, Corporation of Chennai
The Commissioner, Corporation of Chennai
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court