The petitioner challenged a final notice for property tax arrears via writ petition. The Court held the notice was appealable, the petitioner failed to exhaust the appellate remedy, and the writ petition was dismissed as the High Court cannot adjudicate disputed facts at this stage. Relief sought not granted.
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.06.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.NO.28348 OF 2018 AND W.M.P.NO.33056 OF 2018
B.Ramachandra Babu ... Petitioner
Vs.
Chennai – 600 009.
Prayer:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in notice No.018/0001859 dated 09.01.2018 on the file of the 2nd respondent and quash the same.
For Petitioner : Mr.R.Rajarajan For R1 : Mr.V.Veluchamy Government Advocate For R2 : Mr.P.Srinivas
ORDER
A final notice of payment issued by the 2nd respondent in proceedings dated 09.01.2018 is under challenge in the present Writ Petition.
Tax. The petitioner also filed his objections on 05.02.2018 and the objections were considered and the learned counsel for the respondent brought to the notice of this Court that the petitioner made additional new construction, which was subjected to payment of Property Tax. Considering all these factual aspects, a final notice was issued on 09.10.2018, directing the Writ Petitioner to pay the Property Tax arrears of Rs.1,92,580/-.
Sd/Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
krk
To
+1cc to the Government Pleader, S.R.No.29194
W.P.NO.28348 OF 2018
CP(CO) PBS/27/07/2021
3 issues framed by the court
Whether a final notice for payment of property tax is an appealable order requiring exhaustion of appellate remedy before filing a writ petition.
Whether the High Court can conduct a roving enquiry to adjudicate disputed facts regarding property tax assessment at the initial stage.
Whether property tax arrears are payable as assessed before approaching the appellate authority.
B. Ramachandra Babu
The Government of Tamil Nadu
The Commissioner, Chengalppattu Municipality
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
