M/s. Saravana Selvarathinam Retail Pvt. Ltd., v. The Commissioner
Case brief
What is this about?
The High Court set aside an order levying property tax by the Tambaram Municipality Commissioner. The violation occurred because the authority failed to consider the petitioner's reply filed prior to finalization, as it was submitted by an unauthorized representative, breaching natural justice.
What did the court decide?
The impugned order dated 06.02.2023 is set aside. The matter is remanded for a de novo hearing before a properly authorized representative of the petitioner.