The Madurai Bench of Madras High Court set aside an impugned tax assessment order passed without notice, enquiry, or reasoning. The matter was remitted to the authority to decide de novo with notice to both parties within six weeks.
Impugned order set aside; matter remitted to respondent authority to decide afresh after notice to parties.
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.
WP(MD) No.20840 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.11.2021 CORAM
THE HON'BLE MR. JUSTICE M.SUNDAR W.P(MD) No.20840 of 2021 and W.M.P.(MD)No.17458 of 2021
... Petitioner
S.R.Velmurugan
Vs.
1.The Commissioner,
Dindigul Municipal Corporation, Dindigul,
Dindigul District.
2.A.Ponnusamy Selvamani ... Respondents
PRAYER: Petition filed under Article 226 of the Constitution of India, for the issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the impugned order passed by the 1st respondent herein in Pa.Ko.51/Pe.Ma.M.No.191/2019/A5, dated 27.08.2019 and quash the same and consequently directing the 1st respondent to assess the house tax assessment and water charges in the name of the petitioner.
For Petitioner : Mr.M.Muthugeethayan For Respondents : Mr.J.Lawrance, Standing Counsel for R1.
O R D E R
Mr.M.Muthugeethayan, learned counsel on record for the lone writ petitioner and Mr.J.Lawrance, learned Standing Counsel for Dindigul Municipal Corporation, who accepts notice on behalf of the first respondent are before me.
1/3
WP(MD) No.20840 of 2021
thereabouts' ('said property' for the sake of convenience and clarity).
8.The impugned order is set aside on the aforementioned short points of being made without any notice or enquiry and being laconic. The matter is remitted back to the first respondent. The first respondent shall now consider the application of the second respondent on its own merits and in accordance with law after putting the writ petitioner and the second respondent on notice and after giving adequate / ample opportunities to both parties to set out their respective stated positions and objections. All questions https://hcservices.ecourts.gov.in/hcservices/ including the questions raised in the writ petition are left open,
2/3
WP(MD) No.20840 of 2021
while the first respondent does this legal drill de novo as well as qua aforementioned civil suit. This legal drill de novo shall be completed as expeditiously as the business of the first respondent would permit and in any event within six weeks from today i.e., on or before 04.01.2022.
// True Copy //
vsm
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.
To
The Commissioner, Dindigul Municipal Corporation, Dindigul, Dindigul District.
+1 CC to M/s.M. MUTHUGEETHAYAN, Advocate ( SR-35529[F] dated 23/11/2021 )
+1 CC to M/s.J. LAWRANCE, Advocate ( SR-35591[F] dated 24/11/2021 )
W.P(MD)No.20840 of 2021 and W.M.P.(MD)no.17458 of 2021 23.11.2021
RD(30.12.2021) 3P 4C
3/3
2 issues framed by the court
Whether an order made without notice to the petitioner or enquiry is valid?
Whether the impugned order is non-speaking and hence unsustainable?
1 provisions across 1 enactments
S.R. Velmurugan
Commissioner, Dindigul Municipal Corporation
A. Ponnusamy Selvamani
M. Sundar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
