Disposed

K.Devakumar v. The Commissioner/

Madras HC12 Feb 2021WP/22638/2017

Case brief

AI extract

What is this about?

In two writ petitions concerning property tax arrears and possession of landed property, the High Court observed the revenue appeal was pending. The court directed the Assistant Revenue Officer to dispose of the appeal within four weeks and directed petitioners to deposit an additional Rs. 50,000 towards tax liability.

What did the court decide?

Petitioners directed to deposit Rs. 50,000; 4th respondent directed to dispose pending appeal within four weeks. Writ Petitions disposed of.

K.Devakumar Vs The Commissioner/ — Landlord and Tenant | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 12.02.2021

¶3

CORAM:

¶4

THE HONOURABLE MR.JUSTICE C.SARAVANAN

¶5

W.P.Nos.22638 & 33775 of 2017 and W.M.P.Nos.23743 & 23744 of 2017

¶6

1.K.Devakumar 2.K.Balakumar ... Petitioners in both W.Ps. Vs. 1.The Commissioner/The Estate Officer, Corporation of Chennai, Chennai – 600 003. 2.The Deputy Commissioner (Revenue and Finance), Land and Estate Department, Chennai – 600 003. 3.The Assistant Revenue Officer, Land and Estate Department, Corporation of Chennai, Ribbon Building, Chennai – 600 003. ..Respondents in both W.Ps. 4.The Assistant Revenue Officer, Revenue Department, Zone – V, Corporation of Chennai, Chennai. ... Respondents in W.P.No.22638 of 2017

¶7

Prayer in W.P.No.22638 of 2017: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records leading to impugned proceedings in pursuant to the impugned proceedings of the 4^th respondent herein dated 21.07.2017, demanding property tax arrears to the tune of Rs.1,83,112/(Rupees One lakh eighty three thousand one hundred and twelve only) and quash the same.

¶8

Prayer in W.P.No.33775 of 2017: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, forbearing the respondents from anyway interfering with the Lawful possession and peaceful enjoyment of the petitioners herein in respect of landed property with superstructure situated at Door No.10 Waltax Road, VOC Salai Chennai – 79 measuring an extent of 615 Sq.ft comprised in Survey No.11/2 (L.R.S.No.154). https://hcservices.ecourts.gov.in/hcservices/

¶9

For Petitioners : Mr.P.P.Vikram For Respondents : Mrs.Karthika Ashok

¶10

C O M M O N O R D E R

¶11

Both the Writ Petitions were taken up for final disposal.

¶12

2.The petitioners are the children of late Mr.P.Kuttiappan Nattar who died on 18.03.1983. The petitioner's father Mr.P.Kuttiappan Nattar had purchased a property on 06.05.1968 by a registered sale deed. In respect of the above property, the respondents proposed to demand the property tax in the name of the one M.E.Pattammal predecessor owner of the property who sold the property to the petitioner's father. Anticipating the revenue recovery proceedings, the petitioners filed a W.P.No.33775 of 2015. By an interim order dated 16.10.2015, this court had directed the petitioners to pay a sum of Rs.75,000/- without prejudice to the rights of the petitioners.

¶13

3.After the said interim order was passed, the petitioners have received a impugned demand notice dated 27.07.2017, demanding arrears of property tax due to the tune of Rs.1,83,112/-. The said notice has been again issued in the name of the said vendor M.E.Patammal who ceased to be the owner of the property as early as 06.05.1968. The petitioners have filed an appeal with the 4^th respondent on 27.07.2017. The learned counsel for the petitioners submits that the said appeal have not been disposed.

¶14

4.Considering the fact, that the petitioners have filed an appeal against the impugned demand notice, I am inclined to direct the 4^th respondent to dispose the appeal filed by the petitioners on 27.07.2017 within a period of four weeks from the date of receipt of this order.

¶15

5.The petitioners are however directed to deposit a further sum of Rs.50,000/- within a period of eight weeks from the date of receipt of this order with the respondents. This amount paid by the petitioners shall be appropriated towards the ultimate tax liability on final determination of tax liability of the petitioners.

¶16

6.These Writ Petitions stand disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.

¶17

Sd/-

¶18

Assistant Registrar(CS)

¶19

//True Copy//

¶20

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

¶21

Sub Assistant Registrar

¶22

jas

¶23

¶24

1.The Commissioner/The Estate Officer,
Corporation of Chennai,
Chennai – 600 003.
2.The Deputy Commissioner (Revenue and Finance),
Land and Estate Department,
Chennai – 600 003.
3.The Assistant Revenue Officer,
Land and Estate Department,
Corporation of Chennai,
Ribbon Building,
Chennai – 600 003.
4.The Assistant Revenue Officer,
Revenue Department,
Zone – V, Corporation of Chennai,
Chennai.
W.P.Nos.22638 & 33775 of 2017
and
W.M.P.Nos.23743 & 23744 of 2017
PMK (CO)
A.SK(17.06.2021)

¶25

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

K.Devakumar v. The Commissioner/

Case brief

What is this about?

What did the court decide?

K.Devakumar v. The Commissioner/

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

Case details

Similar cases

M/S.Neoteric Informatique Ltd, Vs the Deputy Commissioner of

E.Kapali, Vs Tamilnadu Generation and

S.Malar, Vs The Assistant Engineer (O&M)

M/s.Mando Automotive India Vs The Deputy Commissioner

M/S.Larsen & Toubro Limited Vs Deputy Commissioner of

M/s.Jain Jubilant Cars Private Vs The Joint Commissioner (Ct)