Petitioner challenged demand notices via writ of Certiorari arguing he was a tenant. Court held petition infructuous as the property owner paid tax the previous day. Petition closed and connected miscellaneous petition disposed of.
Writ petition declared infructuous and disposed of; impugned notice quashed; connected miscellaneous petition closed.
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 : 11.01.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P. No. 29106 of 2010 and M.P. No. 1 of 2010
Angamuthu, S/o.Chinnusamy ... Petitioner Vs 1. The Executive Officer, Attur Municipality, Attur, Salem District. 2. The Executive Officer, Arulmigu Periyamariamman and Selliamman and Aiyanar and Karuppanar Temples, Attur, Salem District. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records in respect of the demand notices issued by the respondent herein dated 03.12.2010 in M.F.No.26 in demand notices number 6920 and quash the same. For Petitioner : Mr.R.Nalliyappan For Respondents : For R1 : Mr.A.Arumugan For R2 : No appearance
ORDER
Mr.A.Arumugam, learned counsel for the 1st respondent submits that this writ petition has become infructuous, as the owner of the property namely the 2nd respondent has paid property tax on 14.02.2010. Recording the same, this writ petition is liable to be closed. In any event, the impugned notice dated 03.12.2010 in M.F.No.26, has been issued to the petitioner, who is only a tenant/lessee of the property. Even on this account, the impugned notice issued to the petitioner is liable to be quashed and there cannot be any demand or tax for the period
covered by the impugned notice.
Sd/Assistant Registrar(CS IX)
//True Copy//
Sub Assistant Registrar
arb
To
1. The Executive Officer,
Attur Municipality,
Attur, Salem District.
2. The Executive Officer,
Arulmigu Periyamariamman and
Selliamman and Aiyanar and
Karuppanar Temples,
Attur, Salem District.
W.P. No. 29106 of 2010
and
M.P. No. 1 of 2010
UM(CO) NRA(23/02/2021)
2 issues framed by the court
Whether the writ petition is liable to be disposed of as the property owner had already paid tax.
Whether the demand notice issued to the tenant/lessee is liable to be quashed.
1 provisions across 1 enactments
Angamuthu, S/o.Chinnusamy
The Executive Officer, Attur Municipality
The Executive Officer, Arulmigu Periyamariamman and Selliamman and Aiyanar and Karuppanar Temples, Attur
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
